The OECD announced on 27 September 2018 that Aruba has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 118. As a member of the Framework, Aruba has committed to the implementation of the four minimum BEPS standards, including those developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC) reporting under Action 13 (Transfer Pricing Documentation).