OECD Secretary‑General Report to the G20 Finance Ministers and Central Bank Governors (Moscow, Russia, 19‑20 July 2013)

Organisation for Economic Co-operation and Development2026-03-14 收录

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This report consists of two parts. Part I is the Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes delivered to the G20 in April 2013. Part II is a report by the OECD Secretary-General regarding the work on base erosion and profit shifting (BEPS) and tackling offshore tax evasion. The OECD...

本报告分为两个部分。第一部分为税收透明度和情报交换全球论坛（Global Forum on Transparency and Exchange of Information for Tax Purposes）于2013年4月提交给二十国集团（G20）的进度报告。第二部分为经济合作与发展组织（Organization for Economic Co-operation and Development，简称OECD）秘书长所出具的关于税基侵蚀和利润转移（Base Erosion and Profit Shifting，BEPS）及打击离岸逃税相关工作的报告。经济合作与发展组织（OECD）……