This third COVID-19 reference document looks at some of the main issues that tax administrations may wish to consider in their planning for the recovery period from the pandemic. This may be a lengthy period given the depth and scale of the economic shock and the likely continuing need for some containment measures.

This document has been produced by the FTA Secretariat in collaboration with the Enterprise Risk Management Community of Interest and with the co-operation of CIAT and IOTA. It takes account of input provided by tax administrations, including through virtual meetings, surveys and bilateral discussions. This document does not make recommendations as regards particular measures since national circumstances and considerations will vary greatly.

See: Document

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