OECD Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors (Cairns, Australia, September 2014)

This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) tax transparency with the single global common standard on Automatic Exchange of Information (AEOI); and (C) Tax and Development. Part II is a progress report to the G20 as adopted by the Global Forum on Transparency and Exchange of Information on Tax Purposes.