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G20/OECD Roadmap on Developing Countries and International Taxation Update 2023
OECD Report to the G20 Finance Ministers and Central Bank Governors
This report is the third focused assessment of tax and development issues produced
for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by
developing countries in the context of their engagement with the OECD/G20 Inclusive
Framework, an international collaboration of over 140 countries and jurisdictions
working together to tackle tax avoidance, improve the coherence of international tax
rules and ensure a more transparent tax environment. Building on the 2022 Roadmap
on Developing Countries and International Tax, the report refines and focuses on the
range of actions to be undertaken in support of developing countries’ key international
tax priorities, including, in particular, the internationally agreed standards on
Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which
will put in place a global minimum tax for large multinational enterprises.
Published on July 17, 2023Also available in: French