According to an update from the OECD, Belarus and Samoa have joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 139. As members of the Framework, Belarus and Samoa have 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). Members of the Framework are also committed to working towards a consensus-based long-term solution to resolve the tax...