1、This report reflectson the implicationsof the evolvinginternational tax policy landscape for international tax co-operation,and provides an update on the 2022 Report“Tax Co-operation for the 21st Century”and the 2023 Progress Report.The principles of tax co-operation set out in those reports havebec

2、ome even more important in light of the implementation of theGlobal Minimum Tax,which took effect from the beginning of thisyear.This report sets out the advances being made inimplementingthevisionforco-operationamongsttaxadministrations with a specific focus on the Global Minimum Tax.It also sets o

3、ut areas of tax co-operation beyond the corporatetax system looking at recent developments in the exchange ofinformation between tax administration as well as othertransparency initiatives with respect to taxation of individuals.Finally,it addresses the implications of these developments in theinter

4、national tax system for developing countries with respect toboth direct and indirect taxes as well as the digitalisation of taxadministration.This report was prepared by the OECD to inform the discussionsat the May 2024 meeting of G7 Finance Ministers and CentralBank Governors,at the request of the

5、G7 Italian Presidency.OECD 2023 2024 Progress Report on Tax Co-operation for the 21st Century OECD Report for the G7 Finance Ministers and Central Bank Governors May 2024,Italy PUBE|2 OECD 2024 This document,as well as any data and map included herein,are without prejudice to the status of or sovere

6、ignty over any territory,to the delimitation of international frontiers and boundaries and to the name of any territory,city,or area.This document was prepared by the Organisation for Economic Co-operation and Development(OECD)Centre for Tax Policy and Administration,to inform the discussions at the