The OECD has published the Secretary-General Report presented to G20 Leaders during the G20 Leaders' Summit held 30 November to 1 December 2018 in Buenos Aires, Argentina. The report is broken up into two parts, with the first part providing an update on:
- The BEPS project, including:
- Progress made in implementing the minimum standards of the BEPS project, which include Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), Action 13 (Country-by-Country Reporting), a…