Tax Policies and Measures to Tackle the Impact of Covid-19 in BRI Jurisdictions and Related Challenges

The COVID-19 pandemic has presented significant challenges to businesses and households around the globe. In response to the outbreak of the pandemic, governments are using tax policies and tax administrative measures to alleviate corporates and individuals from cash flow pressures. This article summarizes the tax policy measures taken by a few BRI jurisdictions, provides an overview of the cross-border issues arising from exceptional and temporary work location changes due to the pandemic and briefly discusses the challenges faced by governments and corporates and how tax can play a role to deal with these challenges.