The income tax treaty between Latvia and Vietnam entered into force on 6 August 2018. The treaty, signed 19 October 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Latvian enterprise income tax and personal income tax and covers Vietnam 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 within a Contracting State…