On 19 August 2016, Malta issued the legal notice for the order ratifying the pending income tax treaty with Vietnam. The treaty, signed 15 July 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Malta income tax and covers Vietnamese personal income tax and business income tax.
Residence
If a company is considered resident in both Contracting States and its place of effective management cannot be determined or its place of effective management is i…