Base erosion and profit shifting

OECD/G20 Inclusive Framework on BEPS: Progress Report September 2022-September 2023


Published 11 October 2023


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This is the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the Inclusive Framework, covering the period from September 2022 to September 2023. The report contains an overview (Section 1) and four sections of substantive content. Section 2 reports on the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Section 3 focuses on the implementation of the BEPS minimum standards and Section 4 on the other BEPS Actions. Finally, Section 5 is dedicated to the participation of developing countries in the Inclusive Framework.






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