A study of Vietnam's double tax treaties patterns of treaty growth and shifting treaty policy Loan Pham
By: Pham, Loan
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | MODELO DE CONVENIO OCDE | MODELO DE CONVENIO DE NACIONES UNIDAS | APLICACION | VIETNAM
In:
Intertax v. 51, n. 3, March 2023, p. 250-260Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/3-4 (Browse shelf) | Available | OP 2141/2023/3-4 |
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.
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