DT20250 - Vietnam: Agreement
The comprehensive agreement (SI1994/3216) entered into force on 15 December 1994 and has effect
In the United Kingdom for
Income Tax from 1995-96,
Capital Gains Tax from 1995-96,
Corporation Tax from 1 April 1995.
In Vietnam for
taxes withheld at source on income paid on or after 1 January 1995,
arising on or after 1 January 1994.
If using the HMRC Intranet, the agreement can be viewed through the 鈥淣ew treaties/protocols in force鈥� link on the sidebar. On the HMRC web-site, searching for 鈥淭reaties in force Vietnam鈥� will provide a link to the agreement.
The text of the Tax Treaty can be found via /government/publications/vietnam-tax-treaties