Focus on the OECD Secretary-General last Tax Report ...

​This report sets out recent developments in international tax reform, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.

It also covers progress made on the implementation of the BEPS minimum standards and tax transparency, as well as updates on tax policy, tax and inequality and tax administration.​

OECD (2024), OECD Secretary-General Tax Report to G20 Leaders (G20 Brazil, November 2024), OECD Publishing, Paris, https://doi.org/10.1787/99a5b4cf-en.

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Table of contents

Introduction

Two-Pillar International Tax Package

BEPS Update

Tax and Inequality

Tax and Mobility

Tax Transparency

Tax Administration and Tax Certainty

Tax and Development

Global Forum on Transparency and Exchange of Information for Tax Purposes