According to a recent update from the Vietnamese government, the income tax treaty with Iran entered into force on 26 June 2015. The treaty, signed 14 October 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Iranian income taxes on real estate, agriculture, salary, occupation (business), and legal persons. It covers Vietnamese personal income tax and business income tax.
Service PE
The treaty includes the provision that a permanent establishment …