According to a 19 October 2016 update from the OECD, Andorra has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 86. As a member of the Framework, Andorra 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 …