The report first outlines the OECD update on tax policy during the COVID-19 pandemic, attached as an annex, which takes into account the tax measures introduced in response to COVID-19 across 66 countries and jurisdictions since the outbreak of the pandemic. The report then sets out the background relating to ongoing work to find agreement on the tax challenges arising from the digitalisation of the economy. Next, the report summarises the OECD’s latest work on tax and environment and the IMF/OECD report on tax policy and climate change prepared for the April 2021 meeting of G20 Finance Ministers and Central Bank Governors. The report also provides an update on other G20 tax deliverables, including tax transparency, implementation of the BEPS measures and capacity building to support developing countries, together with a progress update on the work carried out to improve tax certainty and address tax evasion.
OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, April 2021)
