On 8 July 2014, officials from Turkey and Vietnam signed and income tax treaty The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Turkish income tax and corporation tax, and 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 of one Contracting State furnishes services in the other State through employees or othe…