Executive summaryAs stated in the Resolution of the Council of Ministers of the Republic of Belarus #590 dated 12 October 2020, Belarus will join the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) and the Base Erosion and Profit Shifting (BEPS) Inclusive Framework (the Inclusive Framework). It is expected that Belarus will join these initiatives starting 1 January 2021.Both projects were initiated by the Organisation for Economic Co-operation and Development (OECD) and are aimed at global tax cooperation:The Global Forum is a key international body working on the implementation of international standards related to transparency and the...