2023 Progress Report on Tax Co-operation for the 21st Century
OECD Report for the G7 Finance Ministers and Central Bank Governors
This report reflects on the implications of the evolving international tax policy
landscape for international tax co-operation, and provides an update on a report published
in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles
set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive
Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges
Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE
Rules. In addition, it shows that the principles of the 2022 Report beyond corporate
income tax are being translated into action, such as with technology-based solutions
for effectively collecting and using information for personal income tax purposes.
Finally, it notes some of the recent developments in capacity building, as called
for by the 2022 Report, and identifies some of the work that remains to be done to
ensure that there are lasting outcomes that can assist in meeting the Sustainable
Development Goals. The report provides potential areas of consideration and next steps
to continue efforts to enhance international co-operation in the context of increasingly
co-ordinated international rules.
This report was prepared by the OECD to inform the discussions at the May 2023 meeting
of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese
Presidency.
Published on May 11, 2023Also available in: French