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March 2022
2022年2月9日越南簽署了《實施稅收協定相關措施以防止稅基侵蝕和利潤轉移的多邊公約》（“公約”或“MLI”），成為加入該公約的第99個司法管轄區。 這是越南在五年前成為 BEPS 包容性框架的第100個成員後，越南實施BEPS行動計劃的一個重要里程碑。 一旦MLI生效，越南現有的75個雙重課稅協定（“DTA”）可能會有所改變。 納稅人應瞭解這些潛在變化，及對規劃投資架構和交易模式規劃產生的影響。
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Nguyen Thanh Trung
Partner, Tax and Legal Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 24 3946 2246
