100 Nations Now Party To BEPS Inclusive Framework
by Mary Swire, Tax-News.com, Hong Kong
22 June 2017
Vietnam has joined the OECD's base erosion and profit shifting (BEPS) Inclusive Framework as its 100th member.
As a member of the Inclusive Framework, Vietnam will work on an equal footing with other members and G-20 and OECD countries in the development of further anti-BEPS measures and participate in the peer review process.
Vietnam will implement and support the review of the four BEPS minimum standards, on harmful tax practices, tackling tax treaty abuse, country-by-country reporting, and improvements to cross-border tax dispute resolution mechanisms.
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