OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Indonesia, February 2022)

This report outlines key developments in international tax reform in recent months, in particular the latest developments regarding the two-pillar agreement since 8 October 2021, as well as progress made in tax transparency, the implementation of the BEPS minimum standards and the taxation of multinational companies. The report also provides the latest on OECD work to establish an Inclusive Framework-like initiative to facilitate dialogue on implicit and explicit carbon pricing, and takes note of progress made since the October 2021 report on Developing Countries and the Inclusive Framework. The report also highlights key analysis from the first OECD cross-country report on tax policy and gender, as requested by the Indonesian G20 Presidency.