tailieunhanh - Measuring permanent establishment concept in double taxation agreements of Vietnam

By using qualitative research method based on ActionAid’s available database (2016), this study evaluates the concept of PE in the double taxation agreements (DTAs) that Vietnam has signed up to the time of study. Following Hearson M.’s method, this study also updates data for 07 Vietnam’s DTAs which has not been in the dataset yet and 09 DTAs which Vietnam has signed recently from 2015 to 2020. |

TỪ KHÓA LIÊN QUAN