(May 19, 2015)

The OECD has published the second part of the OECD Secretary-General Report to G20 Finance Ministers from April 2015. The report consists of two parts. Part I is a report by the OECD Secretary-General regarding (i) the OECD/G20 Base Erosion and Profit Shifting Project; and (ii) Tax transparency through information exchange. Part II (the part that has now been published on the website of the OECD) is a Progress Report to the G20 by the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes (Update on Effectiveness and On-Going Monitoring).

A.o. the following subjects are discussed in this second part of the report:

• Exchange of Information on Request

• Preparation of the next round of reviews

• Automatic Exchange of Information

• Competent Authority meeting

• Developing countries

• Next Steps

Click here to be forwarded to Part II of the report, as available on the website of the OECD (which will open in a new window).

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