According to the recent peer review reports on BEPS Action 14 for Thailand and Vietnam, the two countries have indicated their intent to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). The BEPS Action 14 peer review concerns dispute resolution, including minimum standards on MAP that are included as part of the BEPS MLI. The review for Gibraltar also indicates that the jurisdiction is considering signing up to the BEPS MLI, although this see…