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of <h1>India-Vietnam Agreement Prevents Double Taxation, Covers Income Taxes and Fiscal Evasion, Effective Since February 1995.</h1> The agreement between the governments of India and Vietnam aims to prevent double taxation and fiscal evasion concerning income taxes. It applies to residents of either or both countries and covers various taxes, including income, personal, profit, and profit remittance taxes. The agreement defines terms like 'permanent establishment,' 'resident,' and 'income' and outlines rules for different income types, such as business profits, dividends, interest, royalties, and capital gains. It also addresses non-discrimination, mutual agreement procedures, and exchange of information. The agreement came into force on February 2, 1995, and is subject to termination by either party.
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