- Priorities for the incoming G20 Presidency, in particular effective implementation of the Base Erosion and Profit Shifting outcomes, the Common Reporting Standard for exchange of information on offshore accounts and actions to enhance tax certainty, including a new pilot on joint risk assessment of multinationals;
- Continuing efforts to improve tax compliance, including tackling the shadow economy. Discussions focussed on the effective use of data, both domestically and internationally, the management of tax debt and how to minimise identity fraud through effective registration and identification. The Plenary agreed to collective work on options for sharing of information on payments made by online intermediaries in the sharing economy;
- The digital transformation of tax authorities through the use of new technologies, analytical tools and enhanced data sources. The Plenary agreed on the importance of collective work to realise the benefits for compliance, customer service and reduction of burdens, particularly for SMEs.
Bron: OECD