Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Vietnam – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Treaties
Full text of tax treaties between Vietnam and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Vietnam – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Vietnam – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Vietnam – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive
Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
BEPS 2.0: the implementation of Pillar Two in Asia-Pacific
Exclusive
BEPS 2.0 implementation: advances in Asia-Pacific and the China perspective
Exclusive
E-commerce feels heat of new Vietnam tax reforms
Exclusive
Key TP considerations during the recovery from COVID-19 in Vietnam
Exclusive
Vietnam's tax reforms spell headaches for business
Exclusive
Who is entitled to tax exemption under an ODA project in Vietnam?
Exclusive
How to interpret the meaning of "an entity principally holding immovable property" under Vietnam's regulations
Exclusive
APA: An effective tool for transfer pricing management
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