The EU's decision on February 17, 2026 followed an Organisation for Economic Co-operation and Development (OECD) peer review on the exchange of information on tax rulings for the 2021–2023 period.
Hang stated that as an active and responsible member of the international community, Viet Nam consistently attaches importance to cooperation and dialogue with the OECD, particularly in ensuring the transparency and efficiency of its tax system. Such efforts aim to foster a stable, transparent, and favourable business and investment environment for the business community, including foreign enterprises and investors.
Throughout the OECD's peer review process on tax information exchange, she noted, Viet Nam actively incorporated feedback and recently updated many legal documents on taxation, finance, and corporate governance, including the Law on Tax Administration, the Law on Enterprises, and Decree No. 168/2025/ND-CP on corporate management. These have helped improve the compliance with international standards for transparency and information exchange.
Currently, the Vietnamese Government is formulating and implementing a national action plan to address recommendations from the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes. It is concurrently strengthening tax cooperation with international partners, including the EU, Hang said.
In the spirit of the Viet Nam – EU Comprehensive Strategic Partnership, Viet Nam stands ready for dialogue and close and responsible cooperation with the European Council and EU member states to share its progress in refining a legal system and policy framework that is synchronised, transparent, and fair, in alignment with international standards and practices. That will help facilitate a more objective and comprehensive assessment of Viet Nam’s efforts while further bolstering cooperation between Viet Nam and its European partners for shared development and prosperity, the spokesperson added.