Foreign Contractor Withholding Tax in Vietnam

Foreign Contractor Withholding Tax in Vietnam (25 pages)

Approx. reading time:

50 min.

Circular 103 Circular 103/2014/TT-BTC

CIT Corporate Income Tax

DTA Double Tax Agreement

FCWT Foreign Contractor Withholding Tax

PE Permanent Establishment

PIT Personal Income Tax

USD United States Dollar

VAS Vietnamese Accounting Standards

VAT Value-Added Tax

VND Vietnamese Dong

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