Tax administration

Tackling the coronavirus: OECD Forum on Tax Administration publishes advice on business continuity considerations for tax administrations


07/04/2020 - The OECD Forum on Tax Administration (FTA), in collaboration with the Intra-European Organisation of Tax Administrations (IOTA) and the Inter-American Center of Tax Administrations (CIAT), has today published a reference document on critical business continuity considerations (also available in French) for tax administrations in the context of the COVID-19 pandemic. This document is based on input from across the membership of the three organisations. It recognises that the potential duration and severity of the current crisis brings unique challenges in managing the many different elements involved in ensuring continuity of vital tax administration functions as well as the safety of staff and taxpayers.


The publication of this joint document complements other COVID-19 related actions being taken by the FTA to help tax administrations to join-up as effectively as possible, including through:

  • Bringing together virtually officials from across the global FTA membership to discuss measures to support individual taxpayers and businesses and to ensure continuity of tax administration operations both domestically and internationally.
  • Launching a new discussion forum to support real-time communication on COVID-19 responses on the Knowledge Sharing Platform[1].
  • Working collaborative across the FTA on possible actions to alleviate adverse tax consequences for cross-border workers who have to remain temporarily in a location other than that where they usually work or reside. This work will complement that already undertaken by the OECD Secretariat on addressing a number of tax treaty related issues through recently issued guidance and recommendations.


"The nature of the COVID-19 pandemic is placing great strains on how tax administrations can carry out their core functions efficiently and safely. That they continue to do so is essential to navigating this crisis," said Hans Christian Holte, Chair of the FTA. "Bringing together the collective knowledge and experience of global tax administrations through the FTA, CIAT and IOTA is more important than ever in helping us to address the unprecedented challenges with which we are all confronted."


"The collaborative work being undertaken by the FTA, CIAT and IOTA, including in the area of business continuity, is of critical importance in addressing the global challenges of COVID-19," said Pascal Saint-Amans, the Director of the OECD Centre for Tax Policy and Administration. "Tax administrations globally have a central role to play in supporting taxpayers, governments and the wider economy at this difficult time."



Media queries should be directed to [email protected].


The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of Coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.


[1] Developed and maintained by the Canada Revenue Agency, the Knowledge Sharing Platform is an online platform on which tax administrations can share information and communicate with one another.



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