Circular 205/2013/TT-BTC (Circular 205) dated 24 December 2013 has been issued on the implementation of tax treaties. Circular 205 provides rules on the applicability of tax treaty benefits and general anti-abusive provisions (GAAR) and is effective from 6 February 2014. The most salient changes in Circular 205 from the previous circular on the implementation of tax treaties (Circular 133 issued i…