Foreign Contractor Withholding Tax in Vietnam

Foreign Contractor Withholding Tax in Vietnam (25 pages)

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50 min.





                                    List of abbreviations


                                                      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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