1、For more information:ctp.contactoecd.orghttps:/oe.cd/g20-taxOECDtaxOECD SECRETARY-GENERAL TAX REPORT TO G20 FINANCE MINISTERS AND CENTRAL BANK GOVERNORSG20 Brazil,October 2024OECD TaxOECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank GovernorsCountry,Month 20XXINSERT BLURB|1

2、 OECD 2024 OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors G20 Brazil,October 2024 2|OECD 2024 This document and any map included herein are without prejudice to the status of or sovereignty over any territory,to the delimitation of international frontiers and b

3、oundaries and to the name of any territory,city or area.This work is published under the responsibility of the Secretary-General of the OECD.The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries.Please cite this publication as:OEC

4、D(2024),OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors(G20 Brazil,October 2024),OECD Publishing,Paris,(forthcoming).The use of this work,whether digital or print,is governed by the Terms and Conditions to be found at www.oecd.org/termsandconditions|3 OECD 2024

5、Table of contents Introduction 4 Two-Pillar International Tax Package 5 BEPS Update 8 Tax and Inequality 10 Tax and Mobility 11 Tax Transparency 11 Tax Administration and Tax Certainty 12 Tax and Development 13 Global Forum on Transparency and Exchange of Information for Tax Purposes 15 4|OECD 2024

6、Introduction Ahead of the final meeting of G20 Finance Ministers and Central Bank Governors under the Brazilian G20 Presidency,I am pleased to report to you on key tax developments since your last meeting in July.Since you last met,57 jurisdictions gathered in Paris on 19 September to support the si