Tax Administration Responses to COVID-19: Business continuity considerations by OECD/ CIAT/ IOTA (2020).
“Most tax administrations will have business continuity plans for dealing with one-off events which may be of short duration or geographically confined, such as economic shocks affecting a limited group of taxpayers, an event impacting a particular area (such as an earthquake), equipment failures and disruption to tax administration systems and terrorist incidents. Some may, though, not have plans which cover the range of issues relevant to a pandemic, in particular the risks to health, the impact on staff numbers and working locations, the potential length of a pandemic, the strains that might arise on the IT infrastructure and the economy wide shocks…”
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