On 28 September 2023, Poland published a government statement in the Official Gazette on the implementation of the measures of the BEPS MLI for the 1994 tax treaty with Vietnam. The statement provides the notifications and reservations taken by the two countries for the application of the MLI to the Poland-Vietnam treaty. The statement also notes that the MLI enters into force for the Poland-Vietnam treaty on 1 September 2023 and, as such, the MLI applies with respect to tax withheld at sour…