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Trends: OECD guidance on place of effective management and COVID-19

www.taxathand.com/article/13529/OECD/2020/Update-provided-on-OECDs-work-on-taxation-in-context-of-COVID-19

Update:
www.proskauertaxtalks.com/2021/02/covid-19-oecd-updates-its-guidance-on-residence-and-permanent-establishments/#page=1
www.europeantax.blog/post/102gpsc/revised-oecd-tax-treaty-guidance-as-temporary-covid-19-travel-restrictions-cont
read.oecd-ilibrary.org/view/?ref=1060_1060114-o54bvc1ga2&title=Updated-guidance-on-tax-treaties-and-the-impact-of-the-COVID-19-pandemic

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