Vietnam published Resolution 111/NQ-CP on 27 August 2018 for the ratification of the pending income tax treaty with Macau. The treaty, signed 16 April 2018 ({News-2018-07-13/T/6-previous coverage}), is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.