Published 30 September 2021   Download the report English Français

About

This is the fifth annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the recent progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2020 to September 2021, while also taking stock of progress made since BEPS implementation began.

The report contains an overview and three sections of substantive content. Chapter 2 focuses on the implementation of BEPS Minimum Standards. Chapter 3 describes the progress made on other BEPS Actions. Chapter 4 describes the responses to COVID-19, with a particular focus on developing countries. These are followed by an Annex containing the July 2021 Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy.

 

ALSO AVAILABLE

• Progress Report September 2021-September 2022 (OECD 2022)
• Progress Report July 2019-July 2020 (OECD 2020)
• Progress Report July 2018-May 2019 (OECD 2019) 
• Progress Report July 2017-June 2018 (OECD 2018)
• Progress Report July 2016-June 2017 (OECD 2017)

 

FURTHER INFORMATION

• OECD work on BEPS
• OECD and G20 work on taxation
• Contact us by e-mail: ctp.beps@oecd.org
• Follow us on social media: @OECDtax (Twitter) & OECD Tax (LinkedIn)