This report sets out recent developments in international tax co-operation, including the OECD’s support of G20 priorities such as the implementation of the BEPS minimum standards, the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and tax transparency. At the request of the South African G20 Presidency, the report also presents the following materials: an Inclusive Framework stocktake report on BEPS implementation and impact over the past ten years; and a voluntary international framework approved by the OECD Committee on Fiscal Affairs to promote the automatic exchange of readily available information on real estate. It was prepared by the OECD ahead of the Fourth G20 Finance Ministers and Central Bank Governors Meeting under the South African G20 Presidency, held on 15–16 October 2025 in Washington, D.C, United States.
