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Tax Administration Responses to COVID-19: Administrative measures to facilitate withholding tax relief claims

 

Cover Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims

Published 6 September 2021

 

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ABOUT

The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant on paper-based processes, are one area that has been particularly affected, creating challenges for taxpayers, financial institutions and tax administrations alike. This document contains administrative measures that source and residence jurisdictions may consider adopting to manage withholding tax relief procedures in a coordinated manner. 

 

OTHER ACTIONS TO TACKLE COVID-19

With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.

 

Tax administration

 

See latest tax policytax treaty and transfer pricing measures.

The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.

 

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