Tax Alert - Vietnam signs MLI to implement BEPS action
February 25, 2022
February 2022 | KPMG in Vietnam
On 9th February 2022 in Paris Vietnam joined the Signing Ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”).
The project on Base Erosion and Profit Shifting (“BEPS”) developed by the Organization of Economic Development and Cooperation (“OECD”) sets out 15 Actions aimed at solutions for the prevention of base erosion and profit shifting. Developing a MLI is one of the actions to implement tax treaty related measures, to improve international tax principles and to minimize opportunities for tax avoidance and tax evasion.
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