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OECD G20 tax report

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The OECD Secretary-General’s February 2022 tax report to G20 finance ministers and central bank governors includes the latest OECD views on the following:

  • For pillar two, the technical working group are finalising the commentary on the GloBE rules to provide guidance on the interpretation and application of the minimum tax rules. An implementation framework is also being developed. Pillar one consultations have been, or are to be, launched on the various amount A building blocks.
  • On tax policy and gender equality, the OECD has prepared its first cross-country report analysing national approaches to tax policy and gender outcomes. Tax policy and gender equality: a stocktake of country approaches analyses the extent to which countries consider and address gender equality in tax policy development and tax administration.

The report also provides details of:

  • an OECD roadmap being prepared to track progress made by developing countries in international tax reform. The roadmap will also address further priorities identified by developing countries, including the impact on tax incentives for investment as a result of the international tax package implementation; and
  • tax transparency work to design a tax reporting and exchange framework that will ‘adequately address the tax compliance risks associated with the emergence of crypto-assets’.
Issue: 1565
Categories: News