Base erosion and profit shifting

11th meeting of the OECD/G20 Inclusive Framework on BEPS


Date 27-28 January 2021 (Inclusive Framework plenary); 29 January 2021 (Tax and Development Day)

Time 12:30-17:00 CET (Day 1); 12:20-15:30 CET (Day 2)

Meeting type Virtual conference

Agenda |



Due to the ongoing health crisis, the 11th plenary meeting of the OECD/G20 Inclusive Framework on BEPS was held virtually and open to the public, allowing a glimpse into the various international tax-related workstreams undertaken by the Inclusive Framework to date. This work to end international tax avoidance through global co-operation, is especially timely in light of the fiscal challenges countries will face in the aftermath of the COVID-19 crisis. The event took stock of the unparalleled transformation in international tax policy and administration in recent years, discussed current challenges and what the future holds.

Day 1 began with a dialogue by leading economists who will provide a global economic outlook on the current and post COVID-19 challenges that countries face in rebuilding their economies in the future. This was followed by a session with senior international experts focusing on progress towards the Sustainable Development Goals and the role that tax can play in achieving them. The final session of the day brought business, government and NGO representatives together to discuss the importance of tax morale among businesses and how to strengthen it, and assess if there is a common ground between tax administration and business.

Day 2 began with a panel discussion among Ministers on the tax challenges arising from digitalisation and the future of international taxation, including 2021 priorities of the G20. This was followed by a de-brief of the public consultation on the Pillar One and Pillar Two Blueprints. There was then a brief update on the ongoing work on BEPS and tax certainty, on tax transparency policies and exchange of information, and on tax administration 3.0. The crucial issue of tax and the environment was addressed in a final session, considering options for a sustainable, resilient, prosperous tax system and pathways to greener, more inclusive growth through tax post-COVID.

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Tax and Development Day, 29 January 2021

Time 12:30-16:30 CET

A dedicated series of briefings on current projects covering the OECD's tax and development work were open to the Inclusive Framework membership and the public. The briefings were voluntary and not a formal part of the agenda of the Inclusive Framework meeting.



Day 1

Day 2


Speakers & moderators


Further reading




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