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Substantial Presence? PE? Treasury and the IRS prescribe treatment for tax maladies

The COVID-19 epidemic has resulted in travel restrictions around the globe, and many individuals find themselves stranded outside of the jurisdiction in which they usually work. While individuals may be able to work remotely,...more

Impermanent establishments, COVID-19, and the OECD’s response

At the request of concerned countries, the Organisation for Economic Co-operation and Development (OECD) Secretariat has weighed in on tax considerations that are important both to businesses and to their employees as they...more

COVID-19 – tax considerations for US corporate taxpayers

As COVID-19 continues to spread around the globe, companies and individuals are facing a diverse and challenging set of issues. These issues span a number of different contexts including tax, and measures are being considered...more

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