According to a recent update from the Vietnamese government, the income and capital tax treaty with Mozambique entered into force on 3 July 2014. The agreement, signed 3 September 2010, is the first of its kind between the two countries. Taxes Covered The treaty covers Mozambique personal income tax and corporate income tax. It covers Vietnamese personal income tax, business income tax, and capital tax. Service PE The treaty includes provisions that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected projects...