https://www.taxtmi.com/acts?id=6301 Non-discrimination mandates equal taxation and connected requirements for nationals and comparable enterprises of a Contracting State when in the other State; permanent establishments must be taxed no less favourably than domestic enterprises carrying on the same activities, subject to the Agreement's provisions. Non-residents need not be granted resident-only personal allowances. Enterprises owned or controlled by residents of the other State are protected against more burdensome taxation, except that the rules on permanent establishments and controlled-capital enterprises do not apply to the Vietnamese profit remittance tax (which is capped) or to taxation of agricultural production. "Taxation" means the taxes covered by the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 12:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6301 Non-discrimination mandates equal taxation and connected requirements for nationals and comparable enterprises of a Contracting State when in the other State; permanent establishments must be taxed no less favourably than domestic enterprises carrying on the same activities, subject to the Agreement's provisions. Non-residents need not be granted resident-only personal allowances. Enterprises owned or controlled by residents of the other State are protected against more burdensome taxation, except that the rules on permanent establishments and controlled-capital enterprises do not apply to the Vietnamese profit remittance tax (which is capped) or to taxation of agricultural production. "Taxation" means the taxes covered by the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6301