In January, the OECD published Updated Guidance on Tax Treaties. Due to the many restrictions brought about by COVID-19 during 2020 and now continuing into 2021, the OECD Secretariat issued guidance on the impact of the pandemic on tax treaties - which represents its view on the interpretations of the provisions of these treaties. It is important to remember that the guidance represents the view of the Secretariat on the interpretation of the provisions of tax treaties. This