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 “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Vietnam” will provide a link to the agreement.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/vietnam-tax-treaties