Responses to the pandemic

Bill Dodwell considers the responses to Covid-19 offered through tax systems in the UK and overseas

For most of the last decade, the work of the OECD’s tax team – the Centre for Tax Policy and Administration – has been focused on two main areas: enhanced transparency, such as automatic exchange of information; and changes to the international corporate tax rules, being the base erosion and profit shifting project and the latest work digital services. Nor should we ignore its other work, such as on a global VAT system and supporting developing countries.