Iceland - Vietnam Tax Treaty (2002, including MLI impact)

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 1

Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

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ARTICLE 1

Luxembourg Publishes Revised Synthesized Text of Tax Treaty with Russia as Impacted by the BEPS MLI

South Korean Tax Tribunal Confirms Patent Royalties Subject to Tax Even if Patent Not Registered in Korea

Costa Rican Legislative Assembly (Re)Approves Amendments for Removal from EU List of Non-Cooperative Jurisdictions

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ARTICLE 1

Latest Tax News

Luxembourg Publishes Revised Synthesized Text of Tax Treaty with Russia as Impacted by the BEPS MLI

South Korean Tax Tribunal Confirms Patent Royalties Subject to Tax Even if Patent Not Registered in Korea

Costa Rican Legislative Assembly (Re)Approves Amendments for Removal from EU List of Non-Cooperative Jurisdictions