This report by the OECD Secretary-General provides an overview of the activities and achievements in the OECD's international tax agenda and an update of the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes since October 2020. The report first sets out the background and main issues relating to reforming the international tax system to address the tax challenges arising from the digitalisation of the economy. The report next outlines the OECD work to support tax policy makers and tax administrations in responding to the COVID-19 crisis, followed by an outline of OECD work on tax and environment. The report also provides an update on the other G20 tax deliverables, i.e. tax transparency, implementation of the BEPS measures and capacity building to support developing countries, and a progress update on the work carried out to improve tax certainty.
