The OECD has published a new paper; Tax Administration Responses to COVID-19: Administrative Measures to Facilitate Withholding Tax Relief Claims. The publication notes that as a result of the COVID-19 pandemic cross-border withholding tax relief procedures, which frequently rely on paper-based processes, have been particularly affected. It presents recommendations for administrative measures that source and residence jurisdictions may consider adopting to manage withholding tax relief procedures.

The recommendations include grace periods for tax residence certificates, that reliance be placed on account information which may be available from financial institutions and that electronic documentation should be accepted. The paper also recommends countries that require apostilisation, notarisation, or legalisation of documentation for the application of withholding tax relief could consider suspending this requirement temporarily.