According to a decision published by Turkey in the 17 March 2018 edition of the Official Gazette, the income tax treaty with Vietnam entered into force on 9 June 2017. The treaty, signed 8 July 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Turkish income tax and corporation 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 of one Contracting State furnishes services in the other State through employees or other engaged...