Vietnam: On 21 June 2023, the Ministry of Foreign Affairs of Vietnam issued Notification No.12/2023/TB-LPQT announcing Vietnam’s ratification of the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting (“MLI”) that Vietnam signed on 9 February 2022. Generally, from Vietnam’s perspective, MLI came into effect on 1 September 2023.
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