Jan 2009, Issue 2 The Double Tax Agreement between Hong Kong and Vietnam
A comprehensive double tax agreement between Hong Kong and Vietnam ("the HK/Vietnam DTA") was signed on 16 December 2008. Upon completion of the ratification procedures by both governments, the HK/Vietnam DTA will apply with effect, in Vietnam, from 1 January in the calendar year following that in which the DTA enters into force and, in Hong Kong, from 1 April in the calendar year following that in which the DTA enters into force.
Note:
Subsequent to the issuance of this news flash, the comprehensive double tax agreement between Hong Kong and Vietnam became effective on 12 August 2009 after the completion of the ratification procedures of both sides. The agreement will be applicable in Hong Kong for any year of assessment beginning on or after 1 April 2010 and in Vietnam from 1 January 2010.
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