According to a recent update from the Kazakhstan government, the income tax treaty with Vietnam entered into force on 18 June 2015. 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 ente…