On 4 March 2015, Kazakhstan's lower chamber of parliament approved for ratification the pending income tax treaty with Vietnam. The treaty, signed 31 October 2011, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakhstan individual income tax and corporate income tax, and covers Vietnamese personal income tax and business income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterpri…