Business at OECD, the main multinational OECD lobbying group, warned in a letter to the group that these issues were systemic and risked heightening business uncertainty. BIAC called for the waiving of penalties and a deferral to filing obligations.
Read Bloomberg's article here: https://news.bloombergtax.com/daily-tax-report-international/oecd-global-tax-adopters-to-waive-some-late-return-penalties