An amending Protocol to their current tax treaty was signed between Singapore and Vietnam on 12 September 2012.
The amending Protocol shall enter into force once the two countries exchange ratification instruments.
The provisions of the amending Protocol shall take effect on 1 January of the year following that in which the protocol comes into force.
Under the amending Protocol the following withholding taxes will change:
Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.Read more