DT20250 - Double Taxation Relief Manual: 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 “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 the Gov.uk website.