Vietnam Tax Authority Provides Guidance on Automatic Exchange of CbC Reports Under the CbC MCAA

Vietnam's Department of Taxation has issued Official Letter No. 3870/CT-CS of 10 June 2026 on the implementation of obligations relating to Country-by-Country Reports (CbC Reports). The letter follows Vietnam's signing of the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 3 January 2025 and confirms that Vietnam has established activated CbC Report exchange relationships with certain partner jurisdictions.

The letter provides that where…