On 26 May 2020 the OECD published the new report "Tax Administration Responses to COVID-19: Recovery Period Planning". This third COVID-19 report addresses the main issues that tax administrations should consider when planning the recovery period under COVID-19. According to the OECD report, early planning for the resumption of entrepreneurial activity is necessary for both tax administrations and taxpayers in order to identify the most important challenges and opportunities at an early stage and to take preparatory measures.
The OECD also published another report, "Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19", which deals with security risks and misconduct during the current period and shows tax administrations risk mitigation measures. Both reports are available here.
