The income tax treaty between Croatia and Vietnam entered into force on 23 May 2019. The treaty, signed 27 July 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Croatian profit tax, income tax, local income tax, and any surcharges. It covers Vietnamese personal income tax and business income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel within a Contracting State for the same or connected project for a period or periods aggregating more...