OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 India, October 2023)

This report sets out the latest developments in international tax reform since July 2023, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and recent progress achieved. It also covers progress made on tax transparency, as well as updates on the implementation of the BEPS minimum standards, tackling tax and crime, tax and inequality, and global mobility. This report was prepared by the OECD ahead of the fourth meeting of G20 Finance Ministers and Central Bank Governors held under the Indian G20 Presidency from 12-13 October 2023, in Marrakech, Morocco.