Vietnam has published Resolution 100/NQ-CP of 31 July 2018 for the ratification of the pending income tax treaty with Cambodia. The treaty, signed 31 March 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cambodian tax on profit including withholding tax, additional profit tax on dividend distribution and capital gains tax, and tax on salary. It covers Vietnamese personal income tax, business income tax, and extra petroleum income tax.
Service PE…