经济合作与发展组织秘书长向G20财长和央行行长提交的税务报告（G20南非，2025年7月）

G20South Africa,July 2025 OECD Secretary-General Tax Report to G20Finance Ministers and Central BankGovernorsOECD Secretary-General Tax Report to G20Finance Ministers and Central BankGovernors G20 South Africa, July 2025G20 South Africa, July 2025 This document and any map included herein are without prejudice to the status of or sovereignty over any territory, tothe delimitation of international frontiers and boundaries 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 andarguments employed herein do not necessarily reflect the official views of OECD member countries. Please cite this publication as: OECD (2025),OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 South Africa, July 2025), OECD Publishing,Paris,https://doi.org/10.1787/d5a361a0-en. Table of contents Introduction4Support for G20 Initiatives5Inclusive Framework Plenary Meeting6Two-Pillar International Tax Package7Implementation of Base Erosion and Profit Shifting (BEPS) Minimum Standards10Tax, Inequality and Growth13Global Mobility14Tax Policy and Statistics14Tax and Development16Global Forum on Transparency and Exchange of Information for Tax Purposes19 Annex A. Taking Stock of Progress on Transparency and Exchange of Informationfor Tax Purposes: OECD and Global Forum Report to G20 Finance Ministers andCentral Bank Governors24 Introduction Ahead of the third G20 Finance Ministers’ and Central Bank Governors’ meeting under the South AfricanG20 Presidency, I am pleased to report to you on key tax developments since my last report in February2025.1 The G20/OECD Inclusive Framework on BEPS (Inclusive Framework) held its 17thannual plenary meeting7-10 April, kindly hosted by South Africa in Cape Town, with nearly 450 delegates participating. Thismeeting was pivotal for the Inclusive Framework, with fruitful discussions on continuing and implementingexisting work while also looking to the future. For example, the Inclusive Framework agreed to reduce theburden for countries in complying with the BEPS minimum standards, and to take on two new workstreamsinvolving tax issues arising from global mobility, as well as examining the interaction between tax policy,inequality and growth, using a phased, evidence-based approach for both. The Inclusive Framework alsoagreed to continue discussions on the Two-Pillar Solution, recognising the critical importance of securingcertainty and stability in the international tax system. As part of this report, I am providing an OECD stocktake, in consultation with the Global Forum onTransparency and Exchange of Information for Tax Purposes (Global Forum), on the progress of the taxtransparency standards since the inception of the G20 (Annex A). Work is also proceeding on a numberof other deliverables requested by the South African presidency, including a stocktake report involving areview of progress on BEPS after 10 years implementation, and plans for simplification measures. The OECD continues to mainstream our development work, having hosted another successful two-dayannual stakeholder programme on tax and development with over 2 000 online attendees exploring thebreadth of work being undertaken to support developing countries. The OECD alsolaunched two toolkitsthat are designed to support developing countries in addressing the tax policy and tax administrationchallenges associated with the extractive sector, looking at ring-fencing mining income and the transferpricing challenges associated with pricing copper. In providing our members with various tax policy tools to bolster domestic efforts, the OECD continues topublish important reference materials, including regional versions of ourRevenue Statistics, as well asworking papers ontaxing capital gains, the role for corporate income tax in shaping investment decisionsrelated to countries’ greenhouse gas emission reduction objectives, and the global allocation of largemultinational enterprises’ business functions. Finally, the ongoing implementation of tax transparency standards by the Global Forum continues to deliverstrong results for its members, including the addition of new members joining and further commitmentsmade to the standards on reporting of crypto-assets, with 69 jurisdictions now committing to beginexchanging information in 2027 and 2028. Recent annual regional initiative meetings for Latin Americaand Asia members of the Global Forum have highlighted major progress in international tax co-operation– across 17 Asian jurisdictions, EUR 1.9 billion in additional annual revenues were identified in 2024 alone,and for the 15 Latin American members, EUR 491 million in additional revenue was identified via automaticexchange of financial account information and related voluntary disclosure programmes in 2024. Support for G20 Initiatives The OECD is pleased to contribute its expertise on tax and fisca