The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Vietnam on 1 September 2023. With respect to the covered agreements (tax treaties) between Vietnam and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2024 in respect of withholding taxes and for taxable periods beginning on or after 1 March 2024 in respect of other taxes (six months after entry into force). However, for Vietnam's own application of the MLI in respect of other taxes, Vietnam has...