Double taxation treaties: The present situation of signing and enforcement in Vietnam

Abstract

In the context of increased international economic integration, the formation of double taxation treaties is becoming increasingly vital in eliminating barriers to free trade and international investment. Consciously aware of this tendency, since 1992, Vietnam has relentlessly negotiated and concluded tax treaties with a total of 77 countries. On the basis of comprehensive assessment of the signing context and enforcement status quo of the tax treaties of Vietnam, the article produces policy recommendations for improving the effectiveness of the signed tax treaties in the coming time.