On 25 January 2019, the Croatian parliament approved the law for the ratification of the pending income tax treaty with Vietnam. The treaty, signed 27 July 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Croatian profit tax, income tax, local income tax, and any surcharges. 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 …