Officials from Azerbaijan and Vietnam signed an income tax treaty on 19 May 2014. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Azerbaijan individual and 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 includes provisions that a service permanent establishment will be deemed constituted if …