International treaty

Vietnam: tax treaties

Tax treaties and related documents between the UK and Vietnam.

Documents

1994 Vietnam-UK Double Taxation Agreement - in force

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Details

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
Published 22 February 2007