The OECD announced on 31 May 2017 that Djibouti has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 97. As a member of the Framework, Djibouti has 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 Actio…