According to a 6 January 2017 update from the OECD, Bermuda, Ivory Coast, and Kazakhstan have joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 94. As members of the Framework, the three countries have 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…