The withholding taxes in the table be affected by relevant DTAs. For example, the deemed CIT on foreign contractors may be eliminated or reduced through a relevant DTA.
Vietnam has signed more than 60 DTAs and others are at various stages of implementation and negotiation.
The agreements in force include those with Australia, France, Germany, Japan, Korea, Malaysia, the Netherlands, Singapore, Thailand, Hong Kong and the United Kingdom.
Notably absent is a DTA with the United States of America.
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