According to a 21 June 2017 update of the list of participants, Vietnam has joined the Inclusive Framework for the global implementation of the BEPS Project, bringing the total number of participants to 100. As a member of the Framework, Vietnam has committed to the implementation of the four minimum standards, including those developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC…