2023年越南国际税收管理发展报告

Abstract:A number of laws and regulations in Vietnam，including the Law on Tax Administration，the Decree on Transfer Pricing Management，the Law on Enterprises，and the Law on Investment，have ushered in important amendments to promote new progress in international tax administration since 2020. It is manifested that Vietnam has strengthened the management of overseas affiliated declarations of resident enterprises and overseas suppliers engaged in digital business，the management of avoidance of double taxation on income is more standardized，the international special anti-avoidance management represented by transfer pricing management rules and appointment pricing arrangement rules is better，international tax services such as appointment pricing arrangement services and mutual negotiation services are more convenient，the information security and declaration information of cross-border taxpayers and their rights to interpretation and correction are protected，a tax agreement network has been built with 80 countries（regions），international tax administrative assistance and cooperation have been strengthened. The signing of the Multilateral Convention on Implementing Tax Treaty Related Measures to Prevent BEPS，the Multilateral Convention on Mutual Assistance in Tax Collection and Management，and the initiation and modification of the Enterprise Income Tax Law have effectively promoted the implementation of the BEPS Action Plan，The approval and implementation of the “Review of the Effectiveness of Double Taxation Avoidance Agreements and Their Impact on Vietnam’s Main Tax Policies and Adjustment Directions” project have pointed out the direction for the reform of the international tax management system. However，some of Vietnam’s international tax administration system is still imperfect，and the gap between the implementation of most BEPS action results and OECD standards is obvious. In the future，Vietnam will continuously improve the international tax management system in accordance with the “Roadmap for Implementing International Tax Management Reform by 2025” formulated by the Ministry of Finance in its “Decision on Issuing the 2025 Tax System Reform Plan”.

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