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Base erosion and profit shifting

OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020

 

This is the fourth annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2019 to July 2020, while also taking stock of the progress made since BEPS implementation began.

 

Published 18 July 2020

 

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About

The report contains an overview and four sections of substantive content. Part I focuses on inclusivity and support for developing countries. Part II describes the progress made on strengthening coherence. Part III describes the progress made on substance. Part IV describes the progress made with respect to evaluation, transparency and tax certainty. These are followed by two annexes providing information on the membership of the OECD/G20 Inclusive Framework on BEPS (Annex A) and the text of the Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy as agreed in January 2020 (Annex B).

This report was originally published as Annex 1 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was also released on 18 July 2020.

 

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