The report provides an overview of key developments in international tax cooperation since November 2024. This follows the G20 Leaders' Summit held on 22 and 23 November 2025 in Johannesburg, South Africa.
The OECD released a tax report titled “OECD Secretary-General Tax Report to G20 Leaders”, which was presented by the Secretary-General to G20 leaders on 22 November 2025.
The report provides an overview of key developments in international tax cooperation since November 2024. This follows the G20 Leaders’ Summit held on 22 and 23 November 2025 in Johannesburg, South Africa.
This report sets out recent developments in international tax co-operation, including the OECD’s support of G20 priorities such as the implementation of the BEPS minimum standards, the Pillar Two global minimum tax, and tax transparency.
The report also explores OECD work in 2025 that responds to requests made by the South African G20 Presidency, including: an Inclusive Framework stocktake on BEPS implementation and impact over the past ten years; an OECD/Global Forum on Transparency and Exchange of Information for Tax Purposes stocktake on developments in tax transparency over the past 15 years; work on the interaction between tax, inequality, and growth; ways in which multilateral co-operation can bring simplification to international tax rules; and a voluntary international framework promoting the automatic exchange of readily available information on real estate.
This report was prepared by the OECD ahead of the G20 Leaders’ Summit under the South African G20 Presidency, held on 22-23 November 2025 in Johannesburg, South Africa.
