The G20 Research Group has issued an interim compliance report that reviews the progress made by G20 members on their commitments, including on BEPS measures, climate change, corruption, digitalization, health, and others. With respect to BEPS measures, the report finds that all G20 members have fully complied with their commitments, meaning that a G20 member has made progress in implementing domestic reforms consistent with the BEPS package.

Although the report finds that all G20 members have fully complied, the report does note that progress is lacking in some areas. This includes that Indonesia has not yet given any indication to address a number of BEPS Actions, including Action 1 (Digital Economy), Action 2 (Hybrid Mismatches), Action 5 (Harmful Tax Practices), Action 7 (PE Avoidance), Action 12 (Aggressive Tax Planning Disclosure), and Action 14 (Dispute Resolution). This also includes that Turkey has only reached progress in a limited number of BEPS Actions and has not yet finalized rules on Actions 8 to 10 (Transfer Pricing) and Action 13 (Transfer Pricing Documentation) or joined the Multilateral Agreement on CbC Exchange.