Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Agreement between the Government of UNITED ARAB EMIRATES and the Government of the SOCIALIST REPUBLIC OF VIETNAM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
[GTL Notes - See Protocol 2]
The Government of the United Arab Emirates and the Government of the Socialist Republic of the Vietnam,
Desiring to promote and strengthen the economic relation by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital.
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Gains from the Alienation of Property
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Director's Fees and Remuneration of Top-Level Managerial Officials
Article 17 - Entertainers and Sportsmen
Article 18 - Pensions and Social Security Payments
Article 19 - Government Service
Article 20 - Students and Apprentices
Article 21 - Other Income
Article 22 - Capital
Article 23 - Methods for Elimination of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Diplomatic Agents and Consular Officers
Article 28 - Entry into Force
Article 29 - Termination
Protocol