Published 8 June 2019   Download the report English Français

About

This is the third annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2018 to May 2019.

This report contains an overview and three sections of substantive content. Part 1 focuses on the highlights of the work on addressing the tax challenges of the digitalisation of the economy. Part 2 describes the progress in respect to the peer reviews of the BEPS minimum standards. Part 3 describes other key developments. These are followed by two annexes providing information on the membership of the OECD/G20 Inclusive Framework on BEPS (Annex A) and a list of the BEPS Actions with a guide to where this work is done within the OECD (Annex B).

This report was originally published as Annex 2 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was released on 8 June 2019 at the G20 Finance Ministers meeting in Fukuoka, Japan.

 

Also available

• Progress Report September 2022-September 2023 (OECD 2023)
• 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 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 (Twitter) & OECD Tax (LinkedIn)