The protocol to the 2008 income tax treaty between Hong Kong and Vietnam entered into force on 8 January 2015. The protocol, signed 13 January 2014, replaces Article 25 Exchange of Information to bring it in line with the OECD standard for information exchange. It is the first protocol to amend the treaty. The protocol applies in Hong Kong from 1 April 2016, and applies in Vietnam from 1 January 2016.