Pham Ngoc Long, director at Grant Thornton Vietnam takes corporates through which DTA to apply when importing and exporting from Vietnam, after June updates.
There are several Double Taxation Agreements (DTAs) between Vietnam and other countries. Official Letter No. 1939/TCT-HTQT dated, June 12 2013, provided guidance for cases involving foreign enterprises hiring Vietnamese ones, which, after completion of processing work in Vietnam, on behalf of the foreign enterprises, deliver/transport such products to other Vietnamese enterprises in Vietnam.
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