{"title":"COVID-19 pandemic: Towards a blue recovery in small island developing states","authors":"","doi":"10.1787/241271b7-en","DOIUrl":"https://doi.org/10.1787/241271b7-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133114107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"COVID-19, international mobility and trade in services: The road to recovery","authors":"","doi":"10.1787/ec716823-en","DOIUrl":"https://doi.org/10.1787/ec716823-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126200358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Updated guidance on tax treaties and the impact of the COVID-19 pandemic","authors":"","doi":"10.1787/df42be07-en","DOIUrl":"https://doi.org/10.1787/df42be07-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"313 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131937089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The role of online platforms in weathering the COVID-19 shock","authors":"","doi":"10.1787/2a3b8434-en","DOIUrl":"https://doi.org/10.1787/2a3b8434-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123392433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How best to communicate on migration and integration in the context of COVID 19","authors":"","doi":"10.1787/813bddfb-en","DOIUrl":"https://doi.org/10.1787/813bddfb-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121974420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Guidance on the transfer pricing implications of the COVID-19 pandemic","authors":"","doi":"10.1787/731a59b0-en","DOIUrl":"https://doi.org/10.1787/731a59b0-en","url":null,"abstract":"The “Guidance on the transfer pricing implications of the COVID-19 pandemic” represents the consensus view of the 137 members of the Inclusive Framework on BEPS regarding the application of the arm’s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the COVID-19 pandemic. The guidance is helpful both for taxpayers in reporting the financial periods affected by the pandemic and for tax administrations in evaluating the implementation of taxpayers’ transfer pricing policies. The Guidance provides clarifying comment on, and illustrations of, the practical application of the arm’s length principle in four priority issues, identified in consultation with Business at the OECD: (i) comparability analysis; (ii) losses and the allocation of COVID-19 specific costs; (iii) government assistance programmes; and (iv) advance pricing agreements.","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131362100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Rebuilding tourism for the future: COVID-19 policy responses and recovery","authors":"","doi":"10.1787/bced9859-en","DOIUrl":"https://doi.org/10.1787/bced9859-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114899946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The impact of COVID-19 on agricultural markets and GHG emissions","authors":"","doi":"10.1787/57e5eb53-en","DOIUrl":"https://doi.org/10.1787/57e5eb53-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132930091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Testing for COVID-19: How to best use the various tests?","authors":"","doi":"10.1787/c76df201-en","DOIUrl":"https://doi.org/10.1787/c76df201-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124976555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Innovation, development and COVID-19: Challenges, opportunities and ways forward","authors":"","doi":"10.1787/0c976158-en","DOIUrl":"https://doi.org/10.1787/0c976158-en","url":null,"abstract":"","PeriodicalId":312059,"journal":{"name":"OECD Policy Responses to Coronavirus (COVID-19)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127943091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}