Tax treaties between the UK and Vietnam and related documents.
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The double taxation agreement entered into force on 15 December 1994.
It’s effective in Vietnam from 1 January 1995, for withholding taxes paid after 1 January 1994.
It’s effective in the UK from:
- 1 April 1995 for Corporation Tax
- 6 April 1995 for Income Tax and Capital Gains Tax