The income tax treaty between Estonia and Vietnam entered into force on 13 November 2016. The treaty, signed 26 September 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Estonian income tax and 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 if the activities continue for the same or connected project within a Contracting State for a period or periods aggregating more than 183 days within any...