Category Archives: Vietnam – Tax Law

Amendments to Vietnam – Singapore Double Taxation Agreement

By: Giles Cooper, David Teo Shih Yee, and Le Thanh Phong

The Singapore-Vietnam Double Taxation Agreement (“DTA”) was signed and entered into force in 1994.  A Second Protocol (“2nd Protocol”) amending the existing Singapore-Vietnam DTA entered into force on 11 January 2013. The purpose of this update is to highlight some of the key amendments as set out in the 2nd Protocol. Continue reading Amendments to Vietnam – Singapore Double Taxation Agreement