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  • 11-October-2023

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    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 India, October 2023)

    This report sets out the latest developments in international tax reform since July 2023.

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  • 13-September-2023

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  • 8-September-2023

    English, PDF, 1,247kb

    OECD Secretary-General Tax Report to G20 Leaders (India, September 2023)

    This report sets out the latest developments in international tax reform since November 2022.

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  • 17-July-2023

    English

    G20/OECD Roadmap on Developing Countries and International Taxation Update 2023 - OECD Report to the G20 Finance Ministers and Central Bank Governors

    This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries’ key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
  • 17-July-2023

    English

    OECD reports strong progress to G20 on international tax reforms

    The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) is making strong progress with ongoing reforms of the international tax system, according to the OECD Secretary-General’s latest tax report to G20 Finance Ministers and Central Bank Governors for their meeting in Gandhinagar this week.

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  • 17-July-2023

    English, PDF, 1,289kb

    Facilitating the Use of Treaty-Exchanged Tax Information for Non-Tax Purposes

    Following a request from the Indian G20 Presidency, this report of Global Forum Secretariat presents a possible approach to advance and streamline wider use between interested jurisdictions. This could be achieved through the implementation of co-operation agreements: (i) between Competent Authorities for exchange of information for tax purposes, and (ii) between tax and non-tax authorities at the domestic level.

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  • 17-July-2023

    English

    Enhancing International Tax Transparency on Real Estate - OECD Report to G20 Finance Ministers and Central Bank Governors

    Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force’s work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
  • 17-July-2023

    English, PDF, 1,527kb

    Update on the Implementation of the 2021 Strategy on Unleashing the Potential of Automatic Exchange of Information for Developing Countries

    At the request of the Indian G20 Presidency, this report by the Global Forum Secretariat takes stock of the progress made on the participation of developing jurisdictions in AEOI under the Strategy, underpinned by the comprehensive capacity-building programme and outreach activities undertaken.

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  • 24-February-2023

    English, PDF, 1,484kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (India, February 2023)

    This report sets out the latest developments in international tax reform since October 2022.

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  • 15-November-2022

    English, PDF, 2,911kb

    OECD Secretary-General Report to G20 Leaders on the Establishment of the Inclusive Forum on Carbon Mitigation Approaches, Indonesia, November 2022

    The OECD launched the Inclusive Forum on Carbon Mitigation Approaches (IFCMA), which aims for the participation of a diverse set of countries – developed, emerging and developing – on an equal footing.

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