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<h1>India-Vietnam Protocol Updates Tax Agreement: Revises Article 27, Introduces Article 27A for Enhanced Information Exchange and Tax Collection Assistance.</h1> The protocol amends the Double Taxation Avoidance Agreement between India and Vietnam, originally signed in 1994. Effective from February 21, 2017, it revises Article 27 to enhance the exchange of information for tax purposes, ensuring confidentiality and stipulating conditions under which information can be shared. It introduces Article 27A, facilitating mutual assistance in tax collection, defining 'revenue claim,' and outlining procedures for enforcement and conservancy measures. The protocol specifies that assistance will not contravene domestic laws or public policy and requires each state to notify the completion of domestic requirements for its enforcement.