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Introduction to International Taxation and Treaties

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Abstract

Vietnam has more than 60 agreements signed, and numerous others at various stages of implementation and negotiation. The agreements in force include those with Australia, France, Germany, Japan, Korea, Malaysia, the Netherlands, Singapore, Thailand, Hong Kong, the United Kingdom, etc. Notably absent is a DTA with the United States of America. A summary of the provisions of some key DTAs is given in Table 6.1.

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Riccardi, L. (2014). Introduction to International Taxation and Treaties. In: Vietnam Tax Guide. Springer, Cham. https://doi.org/10.1007/978-3-319-02138-6_6

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