The OECD Forum on Tax Administration (FTA), the Intra-European Organisation of Tax Administrations (IOTA) and the Inter-American Center of Tax Administrations (CIAT), have published a reference document on critical business continuity considerations 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.

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