Database: Tax Policy Measures in Response to Covid-19 Pandemic

The database covers more than 100 countries and provides an overview of the most common tax policy measures that have been implemented in response to the COVIDー19 pandemic.


Tax Administration Responses to COVID-19: Business continuity considerations

This reference document provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic. This is a joint document of the OECD Forum on Tax Administration, the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA). It takes account of examples and considerations provided by tax administrations in response to a survey sent by the three organisations to their members.


OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis

The unprecedented situation caused by the COVID19 pandemic is raising many tax issues, especially where there are cross-border elements in the equation; for example, cross-border workers, or individuals who are stranded in a country that is not their country of residence.  These issues have an impact on the right to tax between countries, which is currently governed by international tax treaty rules that delineate taxing rights.

At the request of concerned countries, the OECD Secretariat has issued this guidance on these issues based on a careful analysis of the international tax treaty rules.


Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience

This report takes stock of the emergency tax and fiscal policy measures introduced by countries worldwide in response to the Coronavirus (Covid-19) pandemic. It discusses how tax and fiscal policy can cushion the impact of continued containment and mitigation policies and subsequently support economic recovery. It also outlines the major policy reforms that will be needed to prepare for restoration of public finances.

Comments are closed.