On 9 February 2022, Thailand, Lesotho, and Vietnam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Thailand’s MLI position identifies 58 double tax agreements (DTAs) that it wishes to be covered by the MLI. Vietnam’s MLI position identifies 75 DTAs that it wishes to be covered, while Lesotho’s provisional list of reservations and notifications to the MLI identifies 7 DTAs that it wishes to be covered by the convention.
