This document sets out the Statement discussed in the OECD/G20 Inclusive Framework on BEPS. 138 member jurisdictions have agreed to it as of 16 December 2022. It is noted that not all Inclusive Framework members have joined as of today.
Access the Statement and Detailed Implementation Plan
* These translations are provided for information purposes only. In the event of any discrepancy between the original work and the translation, only the text of the original English and French work shall be considered valid.