According to an update from the OECD, Vietnam signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 3 January 2025. Vietnam's CbC reporting requirements apply from 1 May 2017 for MNE groups meeting a consolidated group revenue threshold of VND 18 trillion, with reports due within 12 months following the end of the reporting fiscal yea…