OECD: Reports on developments in international tax cooperation and transparency

Prepared ahead of G20 meeting in South Africa

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July 18, 2025

The Organisation for Economic Cooperation and Development (OECD) released two reports ahead of the G20 meeting held in South Africa that present the latest developments in international tax cooperation and transparency.

The first report—titled OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors—discusses the following developments:

  • The OECD's support of G20 priorities such as the implementation of the base erosion and profit shifting (BEPS) minimum standards
  • The Two-Pillar solution to address the tax challenges arising from the digitalisation of the economy
  • Tax transparency, as well as updates regarding the April Inclusive Framework Plenary meeting and initiatives to find simplification and reduce compliance burdens

The second report—titled Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes—"transmits a stocktake" on progress involving tax transparency since the inception of the G20.

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