OECD: Report to G20 Finance Ministers and Central Bank Governors, recent developments in international tax cooperation

Recent developments on implementation of BEPS minimum standards and Two-Pillar solution

The Organisation for Economic Cooperation and Development (OECD) on October 15, 2025, published the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 South Africa, October 2025), setting out recent developments in international tax cooperation, including the OECD’s support of G20 priorities such as implementation of the base erosion and profit shifting (BEPS) minimum standards, the Two-Pillar solution to address the tax challenges arising from the digitalization of the economy, and tax transparency.

The report also presents an Inclusive Framework “stocktake” report on BEPS implementation and impact over the past ten years and a voluntary international framework approved by the OECD Committee on Fiscal Affairs to promote the automatic exchange of readily available information on real estate.

Key updates concern:

Support for G20 initiatives
Two-Pillar solution
Implementation of BEPS minimum standards
Tax, inequality, and growth
Global mobility
Tax policy and statistics
Environmental taxation
Tax and development
Tax transparency
Global forum on transparency and exchange of information for tax purposes

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OECD: Report to G20 Finance Ministers and Central Bank Governors, recent developments in international tax cooperation

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