The excel table provides an overview of the tax policy measures that countries have implemented in response to the Covid-19 pandemic.In addition to tax policy measures, the table lists measures that are relevant to tax policy, such as changes in benefits and benefit entitlements. Many countries are providing loans to businesses at (typically) reduced interest rates, provide loan guarantees, etc. These measures have, in general, not been included. In general, the table does not include tax administration measures such as extensions of filing deadlines, changes in penalties for late filing, taxpayer service measures, debt repayment measures, changes in audit policies, debt recovery measures etc. These measures are covered in a separate questionnaire from the Forum of Tax Administration. Nevertheless, the table does include measures related to the deferral or waiving of taxes or of changes to tax refunds, as these measures are tax-policy related.The information in the table covers central governments, but lists also changes in sub-central government taxing powers or financing agreements.The table is presented on a country-by-country basis, but the table can be sorted in type of tax or type of measure (or any other category included in the rows of the “tax policy measures Covid-19” workbook). In addition, the excel file contains two HEAT MAPS – the first worksheet visualises the types of taxes that have been reformed for each country; the second map visualises the type of measures that have been introduced for each country. These workbooks provide an overview of the where the tax policy action has taken place! The list contains information for both OECD and non-OECD member countries. The excel file contains an overview sheet that classifies the tax measures implemented by countries in response to the COVID-19 pandemic. In addition, the “OVERVIEW” sheet indicates the measures that have been taken by OECD member and G20 countries that are not member of the OECD. Please note that the last column in the “tax policy measures Covid-19” sheet allows to search for the date when the information was included for the first time or updated.This allows delegates to identify the most recenlty included information (by sorting by date using the dropbox in the cell on the first row in column M). Please be aware that some of the links can only be accessed if you have a subscription to the underlying source of the information. The OECD Secretariat plans to update this table on a regular basis so that delegates of member countries of the Inclusive Framework of BEPS continue to be up-to-date of the measures implemented in other Inclusive Framework member countries.