This report provides an update on international tax reform, including developments at the OECD/G20 Inclusive Framework on BEPS and the Global Forum on Transparency and Exchange of Information for Tax Purposes. It provides updates on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, implementation of the BEPS minimum standards, tax transparency and OECD work on tax and inequality, tax and development, tax and crime and indirect tax. This report was prepared by the OECD ahead of the first meeting of G20 Finance Ministers and Central Bank Governors held under the Brazilian G20 Presidency from 28-29 February 2024, in São Paulo, Brazil.
