Tax administrations around the globe are taking on new responsibilities to support wider government actions to help address the impacts of the COVID-19 pandemic. These responsibilities often go beyond the functions normally provided by tax administrations and can present a number of challenges as well as opportunities for the future, including around increased agility and improved whole of government working. This document, produced by the OECD Forum on Tax Administration (FTA) Secretariat in collaboration with the FTA Enterprise Risk Management Community of Interest, sets out some considerations that tax administrations may wish to take into account in addressing aspects of these challenges as well providing a number of examples of assistance provided by different tax administrations.