AGREEMENT BETWEENAgreement for the Avoidance of Double Taxation • August 28th, 2023
Contract Type FiledAugust 28th, 2023Singapore and Vietnam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017 and 9 February 2022 respectively. Singapore and Vietnam ratified the MLI on 21 December 2018 and 23 May 2023 respectively.