According to a recent update from the Vietnamese government, the income tax treaty with Azerbaijan entered into force on 11 November 2014. The treaty, signed 19 May 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Azerbaijan individual income tax, corporate income tax, property tax, and land tax. It covers Vietnamese personal income tax, business income tax, agricultural land-use tax, and non-agricultural land-use tax.
Service PE
The treaty inclu…