The MIT has been requested to inform its members that the Office of the Commissioner for Revenue will be adopting the guidance issued by the OECD Secretariat on the 3rd of April 2020, on tax treaty issues and the impact of the COVID-19 crisis.
The guidance can be accessed from the OECD website or from the link below.
Please note that the application of this guidance is of a temporary nature due to the current exceptional circumstances.