OECD经合组织：2024年国际税收改革进展报告（英文版）

Ahead of the final meeting of G20 Finance Ministers and Central Bank Governors under the Brazilian G20 Presidency, I am pleased to report to you on key tax developments since your last meeting in July. Since you last met, 57 jurisdictions gathered in Paris on 19 September to support the signing ceremony of a new multilateral treaty to implement the Subject to Tax Rule (STTR), further strengthening global minimum taxation and providing developing countries with a more straightforward tool to h