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The OECD and the G20 have a mutually beneficial relationship in the area of taxation. While the G20 has incentivised changes in OECD standards and initiatives, the OECD has in turn helped push forward cutting-edge issues on the G20 tax agenda.



The work of the Global Forum on Transparency and Exchange of Information for Tax, hosted and supported by the OECD, has been critical in achieving the remarkable progress registered in the realm of international tax transparency and exchange of information. The Global Forum was restructured in September 2009 in response to a G20 request to strengthen the implementation of these standards and to launch an ambitious peer-review process of national legislation in the realm of tax transparency.

The Global Forum now has 120 members. It has completed the reviews of jurisdictions laws’ and their compliance with the international standard, for the vast majority of its member jurisdictions and its  focus is now moving to the review of practice, where reviews have been completed for 50 Global Forum members.


G20 countries have shown growing interest in promoting automatic information exchange as a tool to improve international tax compliance. In June 2012 the OECD shared a report on the Automatic Exchange of Information with G20 Leaders, and in April 2013 the G20 Finance Ministers welcomed "progress made towards automatic exchange of information which is expected to be the standard" and urged "all jurisdictions to move towards exchanging information automatically with their treaty partners, as appropriate". Responding to this call, the OECD provided a progress report for the 18-19 July 2013 to the Finance Ministers meeting. Furthermore, Leaders in St Petersburg tasked the OECD to present “a new single global standard for automatic exchange of information by February 2014 and to finalise technical modalities of effective automatic exchange by mid-2014”.  Responding to this call, the OECD will deliver a progress report  and the requested new common standard on automatic exchange of information developed by the OECD and G20 countries to the G20 Finance Ministers’ and Central Banks’ Governors at their meeting on 21-23 February 2014.

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters, jointly developed by the OECD and Council of Europe, provides a good multilateral platform for widespread adoption and use of automatic exchange of information. The Convention was updated and opened to all countries at the requst of the G20, and the amended Convention provides for all possible forms of administrative co-operation between states. The Convention contains strict rules on confidentiality and proper use, and permits automatic exchange of information.

All G20 countries have signed or committed to sign the amended Convention and have consistently encouraged all countries to join.


Undertaken at the request of the G20, the work to tackle base erosion and profit shifting (BEPS) is based on the 2013 OECD/G20 BEPS Action Plan, which identified 15 actions to curb international tax avoidance. The package of measures is structured around three fundamental pillars: introducing coherence in the domestic rules that affect cross-border activities; reinforcing substance requirements in the existing international standards, to ensure alignment of taxation with the location of economic activity and value creation; and improving transparency, as well as certainty for businesses and governments.

BEPS is a global problem which requires global solutions. For the first time ever in tax matters, OECD and G20 countries worked together on an equal footing. More than a dozen developing countries have participated directly in the work and more than 80 non-OECD, non-G20 jurisdictions have provided input.

The BEPS package, which was endorsed by G20 Finance Ministers during their meeting of 8 October in Lima, equips governments with the domestic and international instruments needed to tackle BEPS. G20 Finance Ministers have agreed to forward these BEPS measures for discussion and action by G20Leaders during their summit on 15-16 November in Antalya, Turkey.

Ministers also renewed a commitment for rapid, widespread and consistent implementation of these measures and asked the OECD to prepare a proposal for an inclusive framework in which all interested countries and jurisdictions will participate on an equal footing‎.