International treaty

Vietnam: tax treaties

Tax treaties and related documents between the UK and Vietnam.

• From: HM Revenue & Customs
• Published: 22 February 2007

Documents

1994 Vietnam-UK Double Taxation Agreement - in force

PDF, 119 KB, 39 pages

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Details

The double taxation agreement entered into force on 15 December 1994.

It is effective in Vietnam from 1 January 1995, for withholding taxes paid after 1 January 1994.

It is effective in the UK from:

• 1 April 1995 for Corporation Tax
• 6 April 1995 for Income Tax and Capital Gains Tax

Published 22 February 2007