According to a 20 October 2017 update to the list of members, Oman has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of members to 103. As a member of the Framework, Oman has committed to the implementation of four minimum 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).