The report is divided into two parts:
Part I A Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes delivered to the G20 in April 2013.
Part 2 A report by the OECD Secretary-General regarding the work on base erosion and profit shifting (BEPS) and tackling offshore tax evasion. The OECD Secretary-General report details the BEPS action plan, as well as a proposal to move globally towards automatic exchange of information.
Report: OECD Secretary-General’s Report to the G20 Leaders |