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Vietnam, San Marino Sign DTA

by Mary Swire,, Hong Kong

20 February 2013

In Rome on February 14, Truong Chi Trung, the Vietnamese Deputy Finance Minister, and San Marino’s Minister for Finance and Budget, Claudio Felici, signed a double taxation agreement (DTA) between their two countries.

The agreement was signed to support further trade and economic cooperation between Vietnam and San Marino in the future. With clear and transparent tax regulations, it is intended that the DTA will create a sound legal framework for both sides to conduct business and investment activity.

Despite the present limited commercial exchanges between San Marino and Vietnam, the DTA should provide an impetus for further cooperation in the future, by contributing tax certainty with regard to the tax treatment of cross-border income received from bilateral economic activities. It also contains provision for the exchange of tax information up to the latest international standard.

The signing of the DTA with Vietnam brings to 17 the total of such agreements signed by San Marino with other countries. It was confirmed that an investment promotion and protection agreement is also currently being negotiated with Vietnam.

TAGS: compliance | Finance | tax | investment | business | double tax agreement (DTA) | tax compliance | ministry of finance | agreements | withholding tax | San Marino | Vietnam

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