Base erosion and profit shifting


G20/OECD Roadmap on Developing Countries and International Taxation

OECD report for the G20 Finance Ministers and Central Bank Governors

This Roadmap provides a follow-up to the 2021 report to the G20 on Developing Countries and the OECD/G20 Inclusive Framework on BEPS. It takes stock of progress since 2021 and sets out key priorities. It also provides a Roadmap to guide actions by interested G20 members and other stakeholders to help developing countries to maximise the benefits of multilateral engagement on international tax, and capitalise on advances in tax policy and tax administration to support the achievement of the Sustainable Development Goals.

Published on October 06, 2022Also available in: French