The income tax treaty between North Macedonia and Vietnam entered into force on 29 August 2025. The treaty, signed 15 October 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Macedonian personal income tax and profit tax, and covers Vietnamese personal income tax and business income tax.
Permanent Establishment
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Cont…