OrbitaxProtocol to treaty between Singapore and Vietnam – details
|Treaty Development|Singapore; Vietnam
On 12 September 2012, Singapore and Vietnam signed a protocol amending the Singapore - Vietnam Income Tax Treaty (1994), as amended by a protocol of the same date. The protocol was signed in the English and Vietnamese lanugages and has not yet entered into force.
The main details of the second protocol are as follows:
| - | in article 2 (Taxes covered), the scope of taxes covered by the tax treaty in respect of Vietnam is limited to the personal income tax and … |