OECD releases Vietnam’s second MAP peer review report
05 October, 2022
On 13th September, the OECD published “Making Dispute Resolution More Effective – MAP Peer Review Report, Vietnam (Stage 2)”.
The Report details what actions Vietnam has taken and will take to improve its mutual agreement procedure (“MAP”) so that it meets the requirements of Action 14 of the OECD’s Base Erosion and Profit Shifting (“BEPS”) initiative.
In this NewsBrief we summarise the findings of the Report and what this may entail for Vietnam’s tax treaties.
