DT20250 | Double Taxation Relief Manual: Vietnam: agreement

The comprehensive agreement (SI1994/3216) entered into force on 15 December 1994 and has effect

• In the United Kingdom for

  • Income Tax from 1995-96

  • Capital Gains Tax from 1995-96

  • Corporation Tax from 1 April 1995

• In Vietnam for

  • taxes withheld at source on income paid on or after 1 January 1995

  • arising on or after 1 January 1994

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Vietnam” will provide a link to the agreement.

The text of the Tax Treaty can be found via the Gov.uk website.