Malta's Commissioner for Revenue has reportedly confirmed that Malta will be following the OECD guidance on the implications of the COVID-19 crisis on cross-border workers and other related cross-border matters. The guidance, which was issued in early April 2020, concerns various issues caused by individuals' extended stays in a country due to COVID-19 restrictions, requirements to work from home in a country other than their employer, etc., and the potential creation of a permanent establis…