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Amount B work in progress, says OECD

The OECD Secretary-General Tax Report to the G20 in Brazil sets out developments in international tax reform since July 2024 including on Pillars One and Two. The report says that the text of the Multilateral Convention for Pillar One ‘has secured near full consensus’ with remaining work focused on ‘refining the consensus on Amount B’.

The report also covers progress made on the implementation of the BEPS minimum standards and tax transparency together with updates on tax policy tax and inequality and tax administration.

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