The OECD has published the Secretary-General report that will be presented at the upcoming G20 Leaders Summit on 7 to 8 July 2017. The report is broken up into two parts, with part I providing a general overview on:
- Tax transparency efforts, including activation of automatic exchange of information (AEOI) relationships for the Common Reporting Standard (CRS), progress on identification of non-cooperative jurisdictions, and work on beneficial ownership;
- The Inclusive Framework on BEPS, with a…