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

 

Published 6 September 2021   Access the document English PDF and web book French PDF and web book

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

• Tax Administration: Towards Sustainable Remote Working in a Post-COVID-19 Environment (reference document, PDF, web book), published 19 July 2021
• Tax Administration Responses to COVID-19: Assisting Wider Government (reference document, PDF), published 30 July 2020
• Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19 (reference document, PDF), published 26 May 2020
• Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers (reference document, PDF), updated 21 April 2020
• Tax Administration Responses to COVID-19: Business Continuity Considerations (reference document, PDF), updated 7 April 2020
• Tax Administration Responses to COVID-19: Recovery Period Planning (reference document, PDF), published 26 May 2020

 

See latest tax policy, tax 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.