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.
Related Posts
Vietnam: National Assembly approves CIT, PIT reductions for small businesses
September 11, 2026
Vietnam’s National Assembly approved Resolution No. 43/2026/QH16 on 24 August 2026, providing a 30% reduction in
Read More
UK, Vietnam customs pact enters into force
September 02, 2026
The UK-Vietnam Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters, signed on 29 October
Read More
Vietnam: National Assembly passes two-year income tax relief for individuals, enterprises
September 02, 2026
Vietnam's National Assembly has adopted a resolution cutting personal income tax and corporate income tax by 30% for
Read More
Vietnam tightens beneficial ownership rules under new business registration decree
August 28, 2026
Vietnam has amended its business registration regime through Decree No. 296/2026/ND-CP, issued by the Government on 23
Read More
Argentina, Vietnam conclude income tax treaty negotiations
August 25, 2026
Argentina and Vietnam have concluded negotiations on their income tax treaty, according to an update from Argentina’s
Read More
Vietnam, Burundi advance income tax treaty negotiations
August 03, 2026
Vietnam's Ministry of Foreign Affairs said representatives of Burundi and Vietnam discussed bilateral relations and
Read More