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), published a reference document on critical business continuity considerations for tax administrations. This document is based on input from across the membership of the three organisations.

It is recognised that the potential duration and severity of the current crisis brings unique challenges. These involve managing the many different elements to ensure continuity of vital tax administration functions, as well as the safety of staff and taxpayers.