05/18/2020

Sovereign debt risk after the virus

How governments were placed on the eve of the coronavirus pandemic will play a significant role in how they emerge from the crisis.

05/08/2020

Permanent establishment considerations due to COVID-19

Included in the OECD guidance are recommendations on the implications of COVID-19 on the creation of a permanent establishment (PE) and concerns related to corporate residency, and an OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-

05/04/2020

Coronavirus: Everybody needs good neighbours

If you are a leaseholder in a block of flats, it is likely that you can require your landlord to enforce the covenants of your neighbour’s lease against them, although your landlord is generally entitled to have its costs covered by you if they cann