In responding to a world thrown into disarray by COVID-19, analysis by the Organization for Economic Cooperation and Development (OECD) of tax treaty issues provides a useful initial discussion. However, further deliberation on these issues in light of the possibility of different fact patterns appears to be warranted. In an article published by Bloomberg Tax, Jeff VanderWolk and Bradford Clements explore the OECD’s recent tax treaty guidance that focuses on the issues raised by stay-at-home orders.
