At the request of the G20 South African Presidency, this report was prepared by the OECD in conjunction with the Global Forum to inform the discussions at the July 2025 meeting of G20 Finance Ministers and Central Bank Governors.
This report highlights progress on the four BEPS minimum standards and sets out agreed measures to ease implementation. It also outlines future priorities for the BEPS Project, with a focus on tailored support for developing jurisdictions. A revised peer review methodology for Action 5 on Harmful Tax Practices is included as an annex.