OECD Forum on Tax Administration: Administrative Measures to Facilitate Cross-Border Withholding Tax Relief Claims During COVID-19

Tax Administration Responses to COVID-19: Administrative measures to facilitate withholding tax relief claims, published by the OECD Forum on Tax Administration

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.

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