The OECD has reaffirmed its support for G20 tax priorities, highlighting ongoing work on BEPS implementation, the Global Minimum Tax framework agreed in January 2026, and strengthened tax transparency. Its latest report outlines efforts to improve tax certainty, modernise systems, support developing economies, and promote growth-oriented tax policies that enhance investment and long-term economic stability.
The OECD has released its Secretary-General’s Tax Report to G20 Finance Ministers and Central Bank Governors, prepared for their meeting under the United States presidency on 16 April 2026.
Overview
The OECD continues to support G20 priorities by advancing domestic and international tax priorities that foster stability and prosperity. Its tax policy and administration work strengthens economic resilience, supports innovation and investment, and ensures a strong foundation for fiscal sustainability and growth.
Building on steady progress made in recent years, the OECD continues to deliver concrete outcomes across its core workstreams, such as ongoing support for the Base Erosion and Profit Shifting (BEPS) Package and the implementation of the Global Minimum Tax, including the Side-by-Side package agreed in January 2026. It remains committed to enhancing tax transparency and tax certainty, and keeping core international standards fit for purpose, such as the OECD Model Tax Convention and the OECD Transfer Pricing Guidelines.
The OECD work is also strengthening tax policy tools and supporting countries – including developing economies – in building modern, effective, and growth-oriented tax systems. These efforts directly support countries’ ability to exercise tax sovereignty, mobilise domestic resources, strengthen business dynamism and investment, and expand equality of opportunity.
A strong and stable international tax environment enhances domestic tax policy decision making
The G20 has consistently underscored that a coherent and predictable international tax system is key to encouraging cross-border investment and maintaining a level playing field among jurisdictions. The OECD’s work supports this objective by fostering collaboration to reduce uncertainty, prevent double taxation, protect tax bases, and reinforce investor confidence – all of which strengthen foundations for global productivity improvements and long-term growth. The ten-year stocktake of BEPS implementation prepared for the G20 in October 2025 illustrates the substantial progress made in curbing base erosion and profit shifting including harmful tax practices, thereby stabilising revenue bases across both developed and developing countries.
A key area of the OECD’s contributions to global tax reform continues to be supporting the implementation of the BEPS Package as well as the Global Minimum Tax framework, including the Side-by-Side package. Significant progress continues on further simplifying the rules, including through permanent safe harbours, streamlining related administrative and compliance processes, providing guidance, and keeping the rules consistent across implementing jurisdictions. The success in reaching consensus on changes to the Global Minimum Tax framework has also increased countries’ interest in resuming a dialogue on the tax challenges related to the digitalisation of the economy. And the global reach of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) platform continues to expand, with Guatemala recently joining as its 148th member.
Enhanced transparency to protect revenue and support public investment
In addition to stability and predictability, tax transparency remains another central element of the OECD’s efforts to strengthen the integrity of the global tax system and protect countries’ tax bases. Major advances in the OECD’s transparency initiatives include the recent development of a new voluntary international framework for the automatic exchange of readily available information on real estate and continued focus on tackling emerging risks, including those related to crypto-assets.
These initiatives are based on the foundational tax transparency standards and the Automatic Exchange of Information (AEOI) system, the implementation of which is supported by the Global Forum on Transparency and Exchange of Information for Tax Purposes. In conjunction with having a stable system based on efficient administration and balanced policy design, improvements in transparency help reduce illicit financial flows, protect domestic revenue bases and enable governments to sustain investment in infrastructure, human capital, and social welfare systems. Such investment is essential to enhancing productivity and balanced long-term growth.
Tax policy for stronger growth
Recent work by the OECD, including through the Inclusive Framework, has placed renewed emphasis on identifying opportunities to strengthen growth through tax policy reform, considering the intersection of tax with decisions to work, hire, save and invest, and with distributional outcomes. These themes are increasingly important to G20 economies as they navigate complex structural changes arising from demography and economic transformation, including digitalisation. OECD analyses highlight how well-designed tax systems can steer economic behaviour towards productive investment, support labour force participation, and improve the efficiency of revenue collection.
The Inclusive Framework workstreams on tax and mobility, and the interaction between tax policy, inequality and growth, and the OECD Forum on Tax Administration’s work on tax administration modernisation help to inform domestic policymakers’ choices in designing investment-friendly corporate tax rules, adapting to new global labour mobility patterns, harnessing digital transformation to improve service, and simplify and strengthen compliance. The OECD equips jurisdictions with tax policy and tax administration tools that are essential for transitions underway globally, creating conditions conducive to competitiveness and growth for the coming decades.
Supporting developing economies through capacity building
Domestic resource mobilisation remains one of the most powerful prerequisites for countries’ long-term economic development, and effective taxation can reduce the need to rely on foreign aid. The OECD is strongly committed to strengthening tax capacity in developing economies through customised support for tax policy design, a range of targeted technical assistance initiatives, and regional and global partnerships. This includes supporting the participation of developing countries in global tax co-operation frameworks, such as the Inclusive Framework.
These efforts help countries modernise their tax systems, improve compliance, and secure the revenues needed to invest in infrastructure, education, healthcare, and extreme weather resilience – all prerequisites for sustained growth. The participation of developing economies in rule-shaping processes also ensures that global reforms are more inclusive and that tax co-operation supports the ability of these countries to pursue sustainable growth strategies.
Next steps for growth-oriented taxation
The OECD remains committed to working closely with G20 members to further advance efficient tax systems that support economic resilience, encourage investment, and foster growth. Priority areas for this year include:
- Supporting global minimum tax implementation, including simplification, guidance, and further co-ordination across jurisdictions.
- Fostering constructive dialogue among jurisdictions on tax issues related to the digitalised economy that supports a certain and stable international tax environment.
- Deepening tax transparency initiatives, with a focus on emerging risks and enhanced cooperation frameworks.
- Advancing on the tax certainty agenda, with a focus on rule simplification, improved dispute prevention, and targeted and effective dispute resolution.
- Reducing tax obstacles from increasingly frequent cross-border work fact patterns.
- Strengthening tax policy design as countries balance rising fiscal pressures with long-term innovation and investment needs.
- Expanding support for developing economies to strengthen their capacities to ensure that global and domestic reforms can bolster domestic resource mobilisation and economic growth potential.
- Modernising tax administration, including digital transformation to reduce compliance costs, improve performance, reduce tax gaps across tax types, and support formalisation and productivity.
The OECD continues to update and upgrade its capacity to deliver on G20 priorities as it confronts emerging global challenges and works towards tax policy and administration that supports strong, inclusive, and dynamic economies.
