OverviewThis is a monthly report with brief summaries of the latest global activity with respect to permanent establishments (PEs). The report will include multilateral developments at the OECD and regionally as well as the latest country specific legislative and administrative activity related to the global focus on PEs. Links to more detailed information are included.OECDOn 3 April 2020, the OECD Secretariat published guidance on the tax implications due to the COVID-19 crisis and their connection with tax treaty provisions. Among others, the guidance covers three situations where concerns have been raised regarding the PE status due to disruptions related to COVID-19, namely:...