Published 18 July 2020   Download the report English (PDF) Français (PDF)

About

This is the fourth annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2019 to July 2020, while also taking stock of the progress made since BEPS implementation began.

The report contains an overview and four sections of substantive content. Part I focuses on inclusivity and support for developing countries. Part II describes the progress made on strengthening coherence. Part III describes the progress made on substance. Part IV describes the progress made with respect to evaluation, transparency and tax certainty. These are followed by two annexes providing information on the membership of the OECD/G20 Inclusive Framework on BEPS (Annex A) and the text of the Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy as agreed in January 2020 (Annex B).

This report was originally published as Annex 1 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was also released on 18 July 2020.

 

ALSO AVAILABLE

• Progress Report September 2022-September 2023 (OECD 2023)
• Progress Report September 2021-September 2022 (OECD 2022)
  
• Progress Report July 2020-September 2021 (OECD 2021)
• Progress Report July 2018-May 2019 (OECD 2019) 
• Progress Report July 2017-June 2018 (OECD 2018)
• Progress Report July 2016-June 2017 (OECD 2017)

 

FURTHER INFORMATION

• OECD work on BEPS
• OECD and G20 work on taxation
• Contact us by e-mail: ctp.beps@oecd.org
• Follow-us on social media: @OECDtax (Twitter) & OECD Tax (LinkedIn)