Botswana and Vietnam have joined the inclusive framework on BEPS (IF), becoming respectively the 99th and 100th jurisdictions to join.
The IF was formed in early 2016 following the G20 leaders’ demand for timely adoption of BEPS package released in October 2015 and their call upon OECD on development of a more inclusive framework with engagement from interested non-G20 jurisdictions and developing countries.
According to OECD, being part of the IF would enable its members to have the same equal rights as those of the OECD members and the G20 countries as far as consistent implementation of BEPS package and development of further standards to address remaining BEPS issues are concerned.
The full list of the current IF members can be accessed here.
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