The income tax treaty between Macau and Vietnam was signed on 16 April 2018. The treaty is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Macao complementary tax, professional tax, and property tax, and covers Vietnam 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 the same or connected project for a period or periods aggregating more than 183 days within any 12-month period. Limited...