Vietnam ratified the BEPS Multilateral Instrument (MLI) with the OECD, applying all permanent establishment (PE) provisions except for Article 14. Cambodia updated its PE definition in line with the 2017 OECD Model Tax Convention, while Qatar amended its PE definition and the method for determining a PE’s taxable income, including a negative list of preparatory or auxiliary activities that do not constitute a PE. Saudi Arabia clarified its Service PE definition and proposed amendments to the Income Tax Law, including updates to force-of-attraction rules.
Source EY
