https://www.taxtmi.com/notifications?id=142479 Treaty allocates taxing rights between India and Vietnam for residents and specified taxes on income. Business profits are taxable in the residence State except to the extent attributable to a permanent establishment in the other State; detailed rules govern attribution, deductions and apportionment. Specific rules and source state withholding caps apply to dividends, interest, royalties and technical or managerial fees when the recipient is the beneficial owner, with exceptions for amounts effectively connected to a permanent establishment or fixed base. Mutual agreement, exchange of information, non discrimination, entry into force and termination provisions are included. en-us Fri, 28 Apr 1995 00:00:00 +0530 Fri, 10 Jan 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142479 Treaty allocates taxing rights between India and Vietnam for residents and specified taxes on income. Business profits are taxable in the residence State except to the extent attributable to a permanent establishment in the other State; detailed rules govern attribution, deductions and apportionment. Specific rules and source state withholding caps apply to dividends, interest, royalties and technical or managerial fees when the recipient is the beneficial owner, with exceptions for amounts effectively connected to a permanent establishment or fixed base. Mutual agreement, exchange of information, non discrimination, entry into force and termination provisions are included. Notifications Income Tax Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142479