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Update – Tax Treaty between Latvia and Vietnam

|Treaty Development|Latvia-Vietnam
Latvia-Vietnam

The income tax treaty between Latvia and Vietnam entered into force on 6 August 2018. The treaty, signed 19 October 2017, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Latvian enterprise income tax and personal income tax and covers Vietnam personal income tax and business income tax.

Service PE

The treaty includes the provision that a permanent estab…

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