OECD Publishes Policy Response Note on Tax Administration Responses to COVID-19: Administrative Measures to Facilitate Withholding Tax Relief Claims

The OECD has published a policy response note dated 6 September 2021 on Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims, including a section on best practice recommendations as follows:

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5. Best practice recommendations

The COVID-19 health crisis is likely to still take time to be fully resolved. In this light, and considering the growing backlog of refund claims to be addressed by tax administrations and the potential perm…