Base erosion and profit shifting

OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019


Published 8 June 2019


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This is the third annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2018 to May 2019.

This report contains an overview and three sections of substantive content. Part 1 focuses on the highlights of the work on addressing the tax challenges of the digitalisation of the economy. Part 2 describes the progress in respect to the peer reviews of the BEPS minimum standards. Part 3 describes other key developments. These are followed by two annexes providing information on the membership of the OECD/G20 Inclusive Framework on BEPS (Annex A) and a list of the BEPS Actions with a guide to where this work is done within the OECD (Annex B).

This report was originally published as Annex 2 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was released on 8 June 2019 at the G20 Finance Ministers meeting in Fukuoka, Japan.


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