background image

The Belarus Council of Ministers authorized on 12 October 2020 the country's accession to the Inclusive Framework for the global implementation of the BEPS Project, which currently includes 137 participants. As a member of the Framework, Belarus would be 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 challenges arising from the digitalization of the economy.