OECD: Updated guidance on tax treaties and the impact of the COVID-19 pandemicOn 21 January 2021, the Organisation for Economic Co-operation and Development (OECD) published updated guidance on tax treaties and the impact of the COVID-19 pandemic (the guidance) prepared by the OECD Secretariat. The guidance updates the guidance published on 3 April 2020 by the OECD Secretariat. With respect to permanent establishments (PEs), the updated guidance covers the same three situations set forth in the initial guidance, namely, home office PE, agency PE, and construction PE, and it remains silent about situations concerning service PE.This updated version of the...