Published 11 October 2023   Download the report English Français

About

This is the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the Inclusive Framework, covering the period from September 2022 to September 2023. The report contains an overview (Section 1) and four sections of substantive content. Section 2 reports on the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Section 3 focuses on the implementation of the BEPS minimum standards and Section 4 on the other BEPS Actions. Finally, Section 5 is dedicated to the participation of developing countries in the Inclusive Framework.

 

ALSO AVAILABLE

• Progress Report September 2021-September 2022 (OECD 2022)
• Progress Report July 2020-September 2021 (OECD 2021)
• Progress Report July 2019-July 2020 (OECD 2020)
• 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 (X/Twitter) & OECD Tax (LinkedIn)