OECD releases Vietnam’s second MAP peer review report
PwC Tax & Advisory Vietnam
10th October 2022
The OECD has published “Making Dispute Resolution More Effective – MAP Peer Review Report, Vietnam (Stage 2)”, detailing actions Vietnam has taken and will take to improve its mutual agreement procedure (“MAP”) to meet the requirements of Action 14 of the OECD’s Base Erosion and Profit Shifting (“BEPS”) initiative.
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