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.
Published 30 September 2021
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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.