OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, October 2021)

This report provides an update on the G20’s international tax agenda, including work on addressing the tax challenges arising from the digitalisation of the economy following the meeting of the OECD/G20 Inclusive Framework on BEPS on 8 October 2021; summarises three reports requested under the Italian G20 Presidency on Tax Policy and Climate Change (prepared with the IMF), Developing Countries and the OECD/G20 Inclusive Framework on BEPS, and Tax and Fiscal Policies after the COVID-19 Crisis; and includes an update on recent developments in tax transparency and the work on base erosion and profit shifting.