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together to share experiences and seek solutions to problems they have in Therefore, considering the extraordinary nature of the COVID‑19 crisis, and to the extent that it does not become the new norm over time, teleworking from home (i.e. The starting point for the rule in Article 15 is that “salaries, wages and other similar remuneration” are taxable only in the person’s state of residence unless the “employment is exercised” in the other state. Secretariat of the JSWG. Businesses should closely monitor these developments and assess the potential impact on their operations. Where we take greatest exception is Christians’ statement that the OECD Secretariat’s intention is to restrict discussion. At the request of concerned countries, the OECD Secretariat has issued guidance on these issues based on a careful analysis of the international tax treaty rules. The staff includes economists, lawyers, scientists and other professionals. 3. The conclusions in the guidance are based on the assumption that the dislocation of workers is extraordinary and temporary. Future of Work Campaign. Its mission is to On 3 April 2020, the OECD published guidance on the tax implications of the dislocation of cross-border workers due to the COVID-19 crisis that provides an analysis of the relevant tax treaty provisions. However, the guidance is informational only and does not represent the official views of the OECD member countries. The Council meets regularly at the level of permanent representatives to OECD and decisions are taken by consensus. Please visit our dedicated page for a full suite of coronavirus-related: www.oecd.org/coronavirus, ← 1. Concerns related to cross border workers, 5. For the purpose of a tax treaty – which governs the allocation of taxing rights over employment income – an individual can be resident in only one country at a time (their “treaty residence”). Because the COVID-19 crisis is a period of major changes and an exceptional circumstance, in the short term tax administrations and competent authorities will have to consider a more normal period of time when assessing a person’s resident status. Other OECD countries have seen similar, and in some cases even more spectacular, progress. The 3 300 employees of the Secretariat include economists, lawyers, scientists, political analysts, sociologists, digital experts, statisticians and communication professionals, among others. The OECD Council is the organisation’s overarching decision-making body. The COVID-19 crisis may raise concerns about a potential change in the “place of effective management” of a company as a result of a relocation, or the inability to travel, of its chief executive officer or other senior executives. Commitment: Democratic Governance against Corruption”, adopted at the Concerns related to a change to the residence status of individuals, https://www.revenue.ie/en/corporate/communications/covid19/corporation-tax.aspx, https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm13200, https://www.ato.gov.au/Individuals/Dealing-with-disasters/In-detail/Specific-disasters/COVID-19/?anchor=COVID19frequentlyaskedquestions#COVID19frequentlyaskedquestions, https://www.revenue.ie/en/corporate/communications/covid19/compliance-with-certain-reporting-and-filing-obligations.aspx. Our goal is to shape policies that foster prosperity, equality, opportunity and well-being for all. These provisions apply special treatment to the employment income of cross-border workers and may often contain limits on the number of days that a worker may work outside the jurisdiction he or she regularly works before triggering a change in his or her status. The payments that employees are receiving in these circumstances most closely resemble termination payments. Russia is negotiating to become a member of the OECD, and it now has close relations with Brazil, China, India, Indonesia and South Africa through the “enhanced engagement” programme.

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