Viet Nam

A. Progress in the implementation of the minimum standard

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 has not signed the MLI.

Viet Nam indicated in its response to the Peer Review questionnaire that it intends to join the MLI in early 2022.

In its response to the Peer Review questionnaire, Japan indicated that its agreement with Viet Nam did not give rise to material treaty shopping concerns for Japan.

B. Conclusion

Viet Nam has developed a plan for the implementation of the minimum standard in its agreements with Australia, Austria, Belarus, Belgium, Brunei Darussalam, Bulgaria, Canada, China (People’s Republic of), Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Japan, Kazakhstan, Korea, Latvia, Luxembourg, Macau (China), Malaysia, Malta, Mongolia, Morocco, Netherlands, New Zealand, Norway, Oman, Pakistan, Panama, Poland, Portugal, Qatar, Romania, Russian Federation, San Marino, Saudi Arabia, Serbia, the Seychelles, Singapore, Slovak Republic, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom and Uruguay.

Viet Nam indicated in its response to the Peer Review questionnaire that it intends to sign the MLI in early 2022and list those agreements to be covered.

Other agreements

This Table shows the agreements that are not compliant, not subject to a complying instrument, not covered by a general statement on the implementation of the detailed LOB and for which no steps have been taken to implement the minimum standard.