A G20 Chair's summary and outcome document has been published following the G20 Finance Ministers and Central Bank Governors meeting held on 24 to 25 February 2023 in Bengaluru, India. Typically, an official communique is issued following these meetings, but the group failed to reach a consensus on the communique, particularly in relation to language condemning the war in Ukraine. As such, the G20 Chair's summary and outcome document was published instead. With respect to taxation, the documentation includes the following:

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We will continue our cooperation for a globally fair, sustainable and modern international tax system fit for purpose for the 21st century. We remain committed to the swift implementation of the OECD/G20 two-pillar international tax package. We urge the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (“Inclusive Framework”) to finalise Pillar One, including the remaining issues so that the Multilateral Convention can be signed in the first half of 2023. We welcome the release of the GloBE Implementation Framework which facilitates implementation of GloBE Rules as a common approach. We welcome the steps taken by countries to implement the GloBE Rules and call upon the Inclusive Framework to finalise the negotiations on the Subject to Tax Rule (STTR) under Pillar Two to allow for its implementation, including through the development of a Multilateral Instrument. We recognise the need for coordinated efforts towards capacity building to implement the two-pillar international tax package effectively. We look forward to receiving an update on the 2022 G20/OECD Roadmap on Developing Countries and International Taxation. We ask the Global Forum on Transparency and Exchange of Information for Tax Purposes (“Global Forum”) to update the G20 on the implementation of the roadmap in its 2021 Strategy on Unleashing the Potential of Automatic Exchange of Information for Developing Countries, including efforts made to encourage such jurisdictions to adopt the Automatic Exchange of Information (AEOI) framework under the Common Reporting Standard (CRS). We also call upon the OECD to conclude the work on the implementation packages concerning the Crypto-Asset Reporting Framework and amendments to the CRS.