On May 23, 2023 the Socialist Republic of Viet Nam has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (The BEPS Convention). The BEPS Convention will enter into force on September 1, 2023 for Vietnam.


The text of the instrument of ratification as deposited by the Socialist Republic of Viet Nam containing the Status of List of Reservations and Notifications upon Deposit of the Instrument of Ratification can be found here.



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