OECD SECRETARY-GENERAL TAX REPORT TO G20 FINANCE MINISTERS AND CENTRAL BANK GOVERNORS Italy April 2021 For more information:
[email protected] www.oecd.org/tax @OECDtax | 1 OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors Italy April 2021 ©PUBE OECD 2021 2 | This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the 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 and arguments employed herein do not necessarily reflect the official views of OECD member countries. Please cite this publication as: OECD (2021), OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors – April 2021, OECD, Paris, www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-april-2021.pdf. © OECD 2021 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at www.oecd.org/termsandconditions © OECD 2021 | 3 Table of contents Overview 4 Tax challenges arising from the digitalisation of the economy 4 Responding to the COVID-19 crisis 5 Tax policy and climate change 5 Further progress on tackling international tax evasion and avoidance 6 Tax and development 7 1 Responding to the COVID-19 crisis 9 Tax policy responses to the crisis 9 Tax administrations’ responses to the crisis 12 2 Addressing the tax challenges arising