Pham, Loan
A study of Vietnam's double tax treaties patterns of treaty growth and shifting treaty policy / Loan Pham
Resumen.
The article focuses on Vietnam’s double tax treaties and examines the patterns of treaty growth and shifting treaty policy. The analysis concerns a thirty-year period following the incorporation of the OECD Model Convention and the UN Model provisions into its bilateral treaties. An interesting finding is the extent to which Vietnam’s treaties favoured the use of the UN Model provisions concerning the definition of permanent establishments and capital gains on the disposal of immovable property, particularly in its treaties with OECD members.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
MODELO DE CONVENIO OCDE
MODELO DE CONVENIO DE NACIONES UNIDAS
APLICACION
VIETNAM
Intertax 0165-2826 v. 51, n. 3, March 2023, p. 250-260
A study of Vietnam's double tax treaties patterns of treaty growth and shifting treaty policy / Loan Pham
Resumen.
The article focuses on Vietnam’s double tax treaties and examines the patterns of treaty growth and shifting treaty policy. The analysis concerns a thirty-year period following the incorporation of the OECD Model Convention and the UN Model provisions into its bilateral treaties. An interesting finding is the extent to which Vietnam’s treaties favoured the use of the UN Model provisions concerning the definition of permanent establishments and capital gains on the disposal of immovable property, particularly in its treaties with OECD members.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
MODELO DE CONVENIO OCDE
MODELO DE CONVENIO DE NACIONES UNIDAS
APLICACION
VIETNAM
Intertax 0165-2826 v. 51, n. 3, March 2023, p. 250-260