OECD – Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19.Version 26 May 2020. Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. The speed with which those measures are implemented and the adjustments to some tax administration processes and ways of working can lead, however, to a significant increase of the risks of lapses or deviations from disclosure and privacy requirements as well as the risks of fraud. This document captures some of those high-level risks as well as possible mitigation strategies with a particular focus on remote working issues. It has been produced by the OECD Forum on Tax Administration (FTA) Secretariat in collaboration with the FTA Enterprise Risk Management Community of Interest. It also 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. 1. During the current period, the risks of lapses or deviations from disclosure and privacy requirements as well as the risks of fraud have increased markedly. This is due to the large increase in remote working, the fast-moving and potentially confusing nature of changes in processes, increased security risks and greater opportunities for errors, misconduct and fraud. 2. This document captures some high-level risks, mitigations, and exposures / vulnerabilities identified by tax administrations that participate in the OECD Forum on Tax Administration’s Community of Interest on Enterprise Risk Management. The items included are intended to be input for consideration and discussion and are not intended to be comprehensive.