On 13 March 2019, Macau published Chief Executive Notice No. 11/2019 in the Official Gazette announcing that the income tax treaty with Vietnam entered into force on 3 October 2018. The treaty, signed 16 April 2018, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Macau complementary tax, professional tax, and property tax, and 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 within a Contracting Party through employees or other engaged personnel for...