On 9 February 2022, Vietnam signed the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent BEPS (the MLI). The Base Erosion and Profit Shifting (“BEPS”) project developed by the Organization for Economic Development and Cooperation (“OECD”) sets out 15 actions aimed at finding solutions to prevent base erosion and profit shifting. Through this MLI, Vietnam includes 75 of the 76 of its effective double tax treaties (“DTAs”) within the scope of the MLI.
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