Coronavirus (COVID-19) news—tax
Coronavirus (COVID-19) news—tax

The following In-house Advisor practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID-19) news—tax

This table contains an archive of News Analysis on coronavirus (COVID-19) and coronavirus developments that relate to tax matters.

DateNews analysisBrief description of news analysis
25 January 2021OECD publishes updated guidance on tax treaties amid coronavirus (COVID-19) pandemic LNB News 25/01/2021 100The Organisation for Economic Cooperation and Development (OECD) has updated its guidance on tax treaties following the impact of the coronavirus (COVID-19) pandemic. The OECD has highlighted that due to the ongoing public health emergency, ‘unprecedented measures’ were imposed by governments including ‘travel restrictions and curtailment of business operations’. The guidance aims to provide the OECD Secretariat’s views on the interpretation of the provisions of tax treaties in the context of the coronavirus pandemic, but recognises that tax administrations in each jurisdiction may adopt their own guidance to give taxpayers certainty. It addresses concerns related to the creation of permanent establishments, change of residence, and income from employment.
15 January 2021Guidance updated on seeking CJRS claim details' non-disclosure amid coronavirus (COVID-19) LNB News 15/01/2021 17HM Revenue & Customs (HMRC) has updated its guidance on how to claim employees’ wages through the Coronavirus Job Retention Scheme (CJRS) amid the coronavirus (COVID-19) pandemic. The update includes information on requesting that HMRC does not publish CJRS claim details in circumstances where the employer considers there to be a risk of

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