DT20257 | Double Taxation Relief Manual: Vietnam: tax spared

The agreement provides for credit to be given for tax spared (see INTM161270 & INTM161280) in Vietnam under the provisions of Vietnam law set out in Article 22(4).

Relief from UK tax under this provision is available for a period of ten years from 15 December 1994 (Article 22(5)).

All amounts of `tax spared' for which credit relief is given should be reported to HMRC, Business International, Tax Treaty Team, as mentioned in INTM161290.