PAHO publication:

In the event that the available resources (such as ventilators or ICU beds) are not sufficient to meet all the needs of the population in the COVID-19 pandemic, we must proceed ethically. Since we cannot do everything that we should do, what is the most ethical path of action? Responsible action calls for health authorities to establish criteria for the priority-setting decisions that may be necessary.

This brief ethics guidance provides four basic recommendations to guide these decisions. It is available at: https://www.paho.org/en/documents/ethics-guidance-use-scarce-resources-delivery-critical-health-care-during-covid-19

WHO also has a publication on Ethics and COVID-19: resource allocation and priority-setting. Additional information is available at: https://prais.paho.org/en/who-ethics-and-covid-19-resource-allocation-and-priority-setting/