The income tax treaty between Macau and Vietnam was signed on 16 April 2018. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Macao complementary tax, professional tax, and property 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 Party through employees or oth…