The OECD has published the Secretary-General Report presented to G20 Leaders during the G20 Leaders' Summit held 30 November to 1 December 2018 in Buenos Aires, Argentina. The report is broken up into two parts, with the first part providing an update on:

• The BEPS project, including:
  • Progress made in implementing the minimum standards of the BEPS project, which include Action 5 (Countering Har…