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TMI BlogProtocol amending the Agreement between India and Vietnam for the avoidance of double taxation and for prevention of fiscal evasion with respect to taxes on incomeX X X X Extracts X X X X X X X X Extracts X X X X ..... Protocol amending the Agreement between India and Vietnam for the avoidance of double taxation and for prevention of fiscal evasion with respect to taxes on income X X X X Extracts X X X X X X X X Extracts X X X X ..... - 7-10-2015 X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for prevention of fiscal evasion with respect to taxes on income. The Protocol provides for internationally accepted standards for effective exchange of information on tax matters including bank i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation and information without domestic tax interest. It is further provided that the information received from Vietnam in respect of a resident of India can be shared with other law enforcement a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gencies with authorisation of the Competent Authority of Vietnam and vice versa. Background: The existing Double Taxation Avoidance Agreement (DTAA) between Indian and Vietnam was signed in 1994. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Indian and Vietnamese sides agreed to update Article 27 on the 'Exchange of Information' in India-Vietnam DTAA, to meet internationally accepted standards, and add a new Article on 'Assistance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Collection of taxes', and enter into an Amending Protocol for the purpose X X X X Extracts X X X X X X X X Extracts X X X X
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