INTRODUCTION

The report is divided into two parts: Part I This part covers the work on BEPS, including the role of the OECD’s Tax Inspectors Without Borders Initiative, and the development of a global model for automatic exchange of information. Part 2 A report by the OECD Secretary-General regarding the progress the Global Forum is making and the next steps.    Report:  OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors