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Agreement between the Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Agreement between the Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (SopS 111–112/2002)

Changes and notifications to the agreement:

See changes and notifications to the agreement from the Finnish version.

See the synthesized text of the multilateral convention (SopS 21–22/2019) and this agreement.

The Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam,

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have agreed as follows:

Article 1

Persons covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes covered

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are:

a) in Vietnam:

(i) the personal income tax;

(ii) the profit tax; and

(iii) the profit remittance tax; (hereinafter referred to as “Vietnamese tax”);

b) in Finland:

(i) th...

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