Viet Nam has 76 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Viet Nam signed the MLI in 2022 and deposited its instrument of ratification on 23 May 2023, listing its non-compliant agreements concluded with other members of the Inclusive Framework. The MLI entered into force for Viet Nam on 1 September 2023. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Viet Nam is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1