OECD Secretary-General Tax Report to G20 Leaders (Indonesia, November 2022)

This report sets out the latest developments in international tax reform, including on the Two-Pillar Solution and major developments in tax transparency efforts, together with a new roadmap on tax and development, a new report on the pricing of greenhouse gas emissions and updates on other important work including the implementation of the BEPS minimum standards and on tackling tax and crime.

28th OECD-WTO-UNCTAD report on G20 trade and investment measures

14 November 2022 - After a period in which G20 members adjusted their investment policies to exceptional economic circumstances triggered by the COVID crisis and the war in Ukraine, the frequency of investment policy reform in G20 members slowed again significantly, focussing essentially on adjustments of policies that seek to address implications that foreign investment can occasionally have for essential security interests.

Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action

Accelerating the transition to net zero greenhouse gas (GHG) emissions is urgently required to contain the risks of climate change. As countries seek to reduce GHG emissions, they can employ or reform a wide range of policy instruments. This report tracks how explicit carbon prices, energy taxes and subsidies have evolved between 2018 and 2021.

Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

In August 2022, the OECD approved the Crypto-Asset Reporting Framework (CARF) which provides for the reporting of tax information on transactions in Crypto-Assets in a standardised manner, with a view to automatically exchanging such information.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Indonesia, October 2022)

This report sets out the latest developments in international tax reform, including on the Two-Pillar Solution and major developments in tax transparency efforts, together with a new roadmap on tax and development, a new report on the pricing of greenhouse gas emissions and updates on other important work including the implementation of the BEPS minimum standards and on tackling tax and crime.

Tax Incentives and the Global Minimum Corporate Tax - Reconsidering Tax Incentives after the GloBE Rules

G20/OECD Roadmap on Developing Countries and International Taxation - OECD report for the G20 Finance Ministers and Central Bank Governors

Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One – Two-Pillar Solution to the Tax Challenges of the Digitalisation of the Economy

The OECD Secretariat has prepared the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One which includes the rules on the administration of the new taxing right, including the tax certainty-related provisions.

OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022

This is the sixth annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the OECD/G20 Inclusive Framework, covering the period from September 2021 to September 2022.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Indonesia, July 2022)

The report sets out the latest developments on the international tax agenda, notably on the implementation of the Two-Pillar Solution to reform international taxation rules, including a Progress Report on the draft of the technical model rules for the implementation of the new taxing right to market jurisdictions (Pillar One) and a revised timeline agreed by the OECD/G20 Inclusive Framework on BEPS attached to the report.