Page 331 - International Taxation IRS Training Guides
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BEPS Project and the Inclusive


                                      Framework on
                                                                                        BEPS




               United States
                                                 has been evaluated under the
                                        standards peer reviews
                   minimum



               Continued work on addressing the tax challenges                                                               of

                   the digitalization of the economy
                                                                                         and certain aspects
                   of other action items



                                      the OECD opened participation in the
               In 2016,

                   remaining work
                                                     and implementation of the BEPS
                                               interested countries
                   Project to all


               Interested jurisdictions
                                                                    in the Inclusive Framework on

                                 must commit to the BEPS reports and to
                   BEPS

                   implement
                                          the minimum standards

               Over
                               125 jurisdictions working on an equal footing


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