The report contains an overview and three sections of substantive content. Chapter 2 focuses on the implementation of BEPS Minimum Standards. Chapter 3 describes the progress made on other BEPS Actions. Chapter 4 describes the responses to COVID-19, with a particular focus on developing countries. These are followed by an Annex containing the July 2021 Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy.
