BEPS, COVID-19, Double Taxation, Employment, Fees for technical services, International Tax Law, Ireland, MLI, OECD, Permanent Establishments, POEM, Residence, Tax Treaties, United Nations
Lockdown and Tax Treaty Issues
Measures to prevent the spread of coronavirus have impacted on every aspect of life. While the degree of enforced isolation and immobility varies from country to country, the basic elements remain the same: Most people are compelled to stay at home and to work from there if possible. The speed with which the pandemic has…