As part of the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors delivered, the OECD has released a number of new reports and analyses in relation to the base erosion and profit shifting (BEPS) project.

This includes:

  1. G20/OECD Roadmap on Developing Countries and International Taxation Update 2023: this report sets out indicative targets and outlines the range of specific initiatives that are planned to accelerate progress in areas identified by developing countries as key priorities.
  2. Enhancing International Tax Transparency on Real Estate;
  3. Update on the Implementation of the 2021 Strategy on Unleashing the Potential of Automatic Exchange of Information for Developing Countries; and,
  4. Facilitating the Use of Tax-Treaty Exchanged Information for Non-Tax Purposes.

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has also issued a package of documents consisting of the GloBE Information Return and further administrative guidance including two new safe harbours.


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