https://www.taxtmi.com/acts?id=6278 Article 2 confines the Agreement to taxes on income imposed by a Contracting State or its subdivisions, includes taxes on total income and income elements (notably gains on alienation and taxes on wages or salaries), lists existing Indian and Vietnamese income taxes covered, and extends coverage to identical or substantially similar taxes enacted thereafter while requiring competent authorities to notify substantial changes in taxation laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 26 Dec 2024 18:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6278 Article 2 confines the Agreement to taxes on income imposed by a Contracting State or its subdivisions, includes taxes on total income and income elements (notably gains on alienation and taxes on wages or salaries), lists existing Indian and Vietnamese income taxes covered, and extends coverage to identical or substantially similar taxes enacted thereafter while requiring competent authorities to notify substantial changes in taxation laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6278