TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Vietnam DTAA Article 20: Non-Government Pensions and Annuities Taxed Only in Resident's Home State.</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Vietnam and another Contracting State addresses the taxation of non-government pensions and annuities. It stipulates that pensions, excluding those covered under Article 19, and annuities received by a resident of one Contracting State from sources within the other State will be taxed solely in the resident's home State. A 'pension' is defined as a periodic payment for past services or injury compensation, while an 'annuity' is a periodic payment made in exchange for adequate consideration.
TaxTMI 
TaxTMI 
