OECD/G20 Inclusive Framework on BEPS: Progress Report July 2020‑September 2021

The report contains an overview and three sections of substantive content. Chapter 2 focuses on the implementation of BEPS Minimum Standards. Chapter 3 describes the progress made on other BEPS Actions. Chapter 4 describes the responses to COVID-19, with a particular focus on developing countries. These are followed by an Annex containing the July...本报告包含概述部分与三项实质性内容章节。第2章重点阐述税基侵蚀和利润转移（Base Erosion and Profit Shifting，BEPS）最低标准的实施情况。第3章介绍了其他BEPS行动计划的推进进展。第4章阐述了针对新冠疫情的应对举措，其中特别聚焦于发展中国家的相关情形。随后附有一份附件，其中包含7月……相关内容。