OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Sydney, Australia, February 2014)

The report contains two parts. Part I covers the work on BEPS, including the role of the OECD’s Tax Inspectors Without Borders Initiative, and the development of a global model for automatic exchange of information. Part II is the Global Forum’s report on the progress it is making and the next steps. This report, which is aimed at the more specialist reader within tax administrations, provides an overview of the practices, techniques and standards used to deliver contemporary and effective digital services for taxpayers. It is intended to provide practical assistance to tax administrations, and other parts of government, which are seeking to implement or further develop their API strategy. It was delivered to G20 Finance Minsiters and Central Bank Governors in February 2014.