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Serbia - Vietnam Tax Treaty (2013) — Orbitax Tax Hub
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 28

Termination

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving to the other Contracting State written notice of termination at least six months before the end of any calendar year after the fifth year from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect:

  • (i) in respect of taxes withheld at source on income, on the taxable income paid on or after 1 January in the calendar year next following that in which the notice of termination is given;
  • (ii) in respect of other taxes on income, on the income derived in the calendar year next following that in which the notice of termination is given.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, by their Government have signed this Agreement.

DONE at Hanoi this 1st day of March, 2013 in two originals, in the Serbian, Vietnamese and English languages, both originals being equally authentic. In case of any divergence of interpretation, the English text shall prevail.