The income tax treaty between Estonia and Vietnam entered into force on 13 November 2016. The treaty, signed 26 September 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Estonian income tax and Vietnamese personal income tax and business income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activi…