OFFICIAL LETTER 30943/CTHN-TTHT ABOUT DOUBLE TAXATION AVOIDANCE AGREEMENT BETWEEN VIETNAM AND SINGAPORE
Official letter 30943/CTHN - TTHT about the double taxation avoidance agreement between Vietnam and Singapore:
In case, Company B in Singapore is a foreign contractor and generates income in Vietnam on the basis of a contract, agreement, or commitment between a foreign contractor, a Vietnamese organization or individual, the contractor's income Foreigners are subject to contractor tax as prescribed in Circular 103/2014/TT-BTC. In case Company B in Singapore meets the conditions of not having a permanent establishment in Vietnam as prescribed, it will be exempt from corporate income tax under the Agreement on avoidance of double taxation between Vietnam and Singapore
