Base erosion and profit shifting

OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022


Published 4 October 2022


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This is the sixth annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the OECD/G20 Inclusive Framework, covering the period from September 2021 to September 2022. The report contains an overview (part 1) and four sections of substantive content. Part 2 reports on the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed in October 2021. Part 3 focuses on the implementation of the BEPS minimum standards and Part 4 on the other BEPS Actions. Finally, Part 5 provides an update on activities undertaken to support the Inclusive Framework developing countries.







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