Small Group on Taxation and Coronavirus Disease (Covid-19)
The mandate of the group is to: identify gaps not covered by existing guidance where possible targeted practical guidance can be provided by the Committee in a short time frame but will have high value-added for developing countries; and report back its activities and recommendations at the Twenty-Fourth session of the Committee.
In undertaking its work, the small group should be comprised of Committee Members, observers from tax administrations or Ministries of Finance as well as members from international and regional organizations.