OECD WORK ON TAXATION 2021. CTPA responded quickly to the COVID-19 crisis by providing data, guidance and tools to help all countries adapt their tax policies and tax administrations to help people and businesses stay afloat through the pandemic. The 2020 report, Tax and Fiscal Policy in Response to the Coronavirus Crisis – Strengthening Confidence and Resilience, summarises over 120 jurisdictions’ tax and fiscal policy responses to the COVID-19 crisis and suggests a policy framework for adapting tax policies through the various phases of the crisis. It encourages countries to prioritise supporting health systems and recovery above all and then adapt their tax policies to social and economic transformations that include, but are not limited to, those triggered by the COVID-19 pandemic. Beyond domestic measures, issues of international taxation and cooperation will remain a priority as governments develop recovery plans to restore growth. The 53 members of the OECD Forum on Tax Administration (FTA) acted rapidly and pragmatically to mitigate the effects of the COVID-19 crisis on both taxpayers and the day-to-day operation of tax administrations. This included frequent largescale virtual meetings to exchange knowledge and experiences in dealing with particular aspects of the pandemic, as well as the production of a number of notes setting out examples and considerations to assist tax administrations globally in their own domestic responses. These included reviews on measures taken to support taxpayers, business continuity considerations in a pandemic, recovery period planning and support for wider government. Further FTA work is planned on new ways of working piloted by different administrations during the crisis, a guide to successful remote working and a comparative analysis of digital resilience. Working together with regional tax organisations to help developing countries meet the challenges of the pandemic, CTPA held four regional dialogues on tax policy, tax administration and business continuity in the context of COVID-19. The four workshops brought together more than 350 tax officials from over 50 jurisdictions and were organised with the African Tax Administration Forum (ATAF), the Asian Development Bank (ADB), Commonwealth Association of Tax Administrators (CATA), Pacific Islands Tax Administrators’ Association (PITAA), Caribbean Organisation of Tax Administrators (COTA) and Caribbean Community (CARICOM). Revenue Statistics events were also held to discuss the impact of COVID-19 on tax revenues and policy responses, with a focus on Africa, Asia-Pacific and Latin America. Finally, the OECD addressed specific international tax issues that had arisen as a result of the COVID 19 pandemic. In the area of tax treaties, guidance was provided in April 2020, and updated in January 2021, on the tax treaty implications for cross-border workers and individuals who were stranded by travel restrictions in a country that was not their normal country of residence. The OECD also provided guidance in December 2020 on transfer pricing issues related to comparability analysis, treatment of losses, government assistance and Advanced Pricing Arrangements (APAs) in the economic circumstances brought on by the pandemic. CTPA and the Committee on Fiscal Affairs (CFA) will continue to provide high quality data, policy advice and practical tax administration support as governments, businesses and individuals continue to deal with the economic and social impacts of the pandemic.