The OECD has published an updated MLI position deposited by Japan on 20 June 2023 that includes the addition of the 1995 tax treaty with Vietnam as a covered agreement, as well as the related adjustments for the inclusion of the Vietnam treaty in the various notifications included in the MLI position. With the addition of the treaty by Japan, the BEPS MLI will apply given that Vietnam had already included the treaty in its MLI position. The BEPS MLI will generally apply for the 1995 Japan-Vietnam tax treaty from 1 January 2024 with respect to taxes withheld. With respect...