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On 25 January 2021, the Tax Department issued Application Guidance No. 07/2021 which relates to tax residency and permanent establishment considerations in the context of the COVID-19 pandemic.
On 25 January 2021, the Tax Department issued Application
Guidance No. 07/2021 which relates to tax residency and permanent
establishment considerations in the context of the COVID-19
pandemic.
Application Guidance No. 07/2021 confirms that the provisions
stipulated in the Application Guidance No. 04/2020 (issued on 27
October 2020) continue to proportionately apply in the year 2021
for as long the global special measures relating to COVID-19
pandemic are in force.
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