According to a 14 December 2017 update from the OECD, the Bahamas and Zambia have joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 110. As members of the Framework, both countries have committed to the implementation of the 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).