IN the light of the worsening global impacts of COVID-19 on individual taxpayers, businesses and the wider economy, the OECD Forum on Tax Administration (FTA) has come out with a global reference document setting out actions that FTA tax administrations are currently taking to support taxpayers. These include measures to address cash-flow concerns, difficulties in meeting reporting and payment deadlines and communication initiatives. The intention of this document, which will be updated on a regular basis, is to assist administrations in the consideration and development of their domestic measures.

Other actions taken by the FTA to help tax administrations join-up as effectively as possible are to:

Bring together officials virtually 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.

Launch a new discussion forum to support real-time communication on COVID-19 responses on the Knowledge Sharing Platform1. This allows all tax administrations globally, including developing country tax administrations and regional tax organisations, to share knowledge and experiences as well as providing a means to address the more detailed questions administrations will have.

Work urgently together across the FTA on analysing and where possible addressing tax issues resulting from employees temporarily being stranded in different jurisdictions because of travel restrictions, self-isolation policies or other reasons connected to COVID-19.

"All governments are considering how best to support their citizens during the COVID-19 pandemic," said Hans Christian Holte, Chair of the FTA. "For tax administrations, this means looking at the measures they can take to continue to carry out their core functions efficiently and safely, and how they can best support taxpayers and the wider economy through this difficult period. Learning from and working together with other tax administrations is a core element in developing effective domestic and international responses and the FTA has a crucial role to play in this regard."

"The primary goal of the OECD Forum on Tax Administration is to work collaboratively across its global membership to develop effective solutions to major tax administration issues," said Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration. "The highest priority of the FTA at this critical time is to join-up tax administrations in their consideration of how to mitigate the consequences of COVID-19 on individual taxpayers, businesses and the wider economy."