The income tax treaty between Portugal and Vietnam was signed on 3 June 2015. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It covers 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 in a Contracting St…