The income and capital tax treaty between Uruguay and Vietnam entered into force on 26 July 2016. The treaty, signed 9 December 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Uruguayan tax on business income, personal income tax, non-residents income tax, tax for social security assistance, and capital tax. 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 if the activities continue for the same...