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OECD tax report to G20

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The OECD General-Secretary’s latest tax report to the G20 outlines recent progress on the two-pillar solution, including the ‘Outcome Statement’ from the July 2023 meeting of Inclusive Framework members.

The report summarises the multilateral convention for Amount A of Pillar One, the framework for streamlined transfer pricing under Amount B, the Pillar Two GloBE rules and ‘subject to tax’ rule, and also covers the following:

  • work on indirect tax: focusing on collection of VAT on digital trade;
  • tax and development & capacity building: covering work to help developing countries;
  • tax transparency: particularly the automatic exchange of financial account information;
  • tax and crime;
  • tax administration: looking at digitalisation of tax systems and two new manuals on tax pricing agreements;
  • tax policy and climate change; and
  • BEPS project implementation: reporting progress on the BEPS minimum standards.
Issue: 1632
Categories: News
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