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UK: Guidance on company tax residency policy during COVID-19

www.proskauertaxtalks.com/2020/04/covid-19-hmrc-announces-its-approach-to-company-residence/ www.daypitney.com/insights/publications/2020/04/08-covid19-may-impact-state-statutory-residencywww.gov.uk/hmrc-internal-manuals/international-manual/intm120185 www.gov.uk/hmrc-internal-manuals/international-manual/intm261010 0
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Trends: OECD guidance on place of effective management and COVID-19

www.bakermckenzie.com/en/insight/publications/2020/05/us-some-family-planning-opportunities www.oecd-forum.org/users/369395-pascal-saint-amans/posts/65032-oecd-issues-recommendations-on-implications-of-the-covid-19-crisis-on-cross-border-workers-and-other-related-cross-border-matterswww.taxathand.com/article/13529/OECD/2020/Update-provided-on-OECDs-work-on-taxation-in-context-of-COVID-19 See also:www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/coronavirus/coronavirus-dd-global-020420#singapore 0
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