Challenges in Applying DTAs for Tax Protection

01 Mar 2017

In the context of the current fast growing global trade, tax treaties play a key role in boosting international cooperation by eliminating double taxation on crossborder income. They enhance information exchange, among tax authorities, in combating international tax evasion. It is therefore worthwhile for foreign contractors as well as their Vietnamese business partners to equip themselves with the knowledge of the existing Double Tax Agreements (‘‘DTAs’’) in Vietnam.