This report takes stock of the progress made by developing countries through their participation in the OECD/G20 Inclusive Framework on BEPS. It considers the priorities and capacities of developing countries and examines how domestic resource mobilisation efforts could be further supported. This report was prepared under the Italian Presidency of the G20 for their Finance Ministers and Central Bank Governors meeting held on 13 October 2021. It was originally published as Attachment C to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was also released on 13 October 2021.
Developing Countries and the OECD/G20 Inclusive Framework on BEPS
OECD Report for G20 Finance Ministers and Central Bank Governors, October 2021, Italy
