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Belize, Cayman To Adopt BEPS Minimum Standards

by Ulrika Lomas, Lowtax.net, Brussels
18 April, 2017

Belize and the Cayman Islands have agreed to participate in the base erosion and profit shifting project as Associate members, committing to implement minimum BEPS standards.

This brings the total number of countries and jurisdictions participating in the project as Associates to 96.

As members of the OECD's new "inclusive framework," they have committed to implementing the minimum standards, on harmful tax practices, tax treaty abuse, country-by-country reporting, and improving dispute resolution mechanisms.

The framework was announced by the OECD in February 2016 to allow all interested jurisdictions to contribute equally to future work on BEPS and on monitoring the implementation of BEPS measures.

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