Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims
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...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2021
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| Series: | OECD Policy Responses to Coronavirus (COVID-19)
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | 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 |
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| Physical Description: | 6 p |