International Tax – COVID-19: OECD Recommendations
The OECD has recently issued recommendations on the implications of the COVID-19 crisis on cross-border workers, permanent establishments and the place of effective management of companies.
Although these recommendations should be interpreted as soft law (i.e. not legally binding), they can be used as guidance until the Tax Authorities provide further information on these matters.
See the guidance and recommendations here.
Tax Manager, Madrid