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of <h1>India-Vietnam Protocol Amends 1994 Tax Agreement: Enhances Info Exchange, Adds Mutual Tax Collection Assistance Under Articles 27, 27A.</h1> The notification outlines the protocol amending the 1994 agreement between India and Vietnam to avoid double taxation and prevent fiscal evasion. Signed on September 3, 2016, and effective from February 21, 2017, the protocol revises Article 27, enhancing the exchange of tax-related information between the two countries. It introduces Article 27A, detailing mutual assistance in tax collection. The protocol ensures confidentiality and stipulates conditions under which information and assistance can be exchanged, aiming to prevent tax fraud and evasion while respecting each country's legal framework and public policy.
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