Vietnam Keyword: Permanent establishment (“PE”)
September 14, 2012
On 12 September 2012, Vietnam and Singapore signed a second protocol to amend their tax treaty, most significantly with respect to services permanent establishments (PE) and gains on shares of companies holding immovable property. We highlight the following notable points: Capital gains on shares of companies that hold property With respect to the capital gains […]
Which is more attractive for structuring investments into Vietnam: The (New) Hong Kong-Vietnam or the Singapore-Vietnam Double Taxation Agreement?
July 24, 2012
On 16 December 2008, the Government of the Hong Kong Special Administrative Region of the People’s Republic of China (“Hong Kong”), and the Government of the Socialist Republic of Vietnam (“Vietnam”) have signed their first double taxation agreement (hereafter “HK-VN DTA”). The HK-VN DTA is bound to generate much interest from practitioners and from the […]