OECD Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors (Sydney, Australia, February 2014)
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The report contains two parts. Part I covers the work on BEPS, including the role of the OECD’s Tax Inspectors Without Borders Initiative, and the development of a global model for automatic exchange of information. Part II is the Global Forum’s report on the progress it is making and the next steps. This report, which is aimed at the more...
