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Tax Treaty between Panama and Vietnam has Entered into Force

|Treaty Development|Panama-Vietnam
Panama-Vietnam

The income tax treaty between Panama and Vietnam entered into force on 14 February 2017. The treaty, signed 30 August 2016, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Panamanian tax on natural persons and tax on legal persons. It covers Vietnamese personal income tax and business income tax.

Service PE

The treaty includes the provision that a perma…

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