Resolution No. 40/NQ-CP Regarding the approval of the "Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital" between the Government of the Socialist Republic of Vietnam and the Government of the Eastern Uruguay Republic

Resolution 40/NQ-CP approves the Agreement between the Government of Vietnam and the Government of Eastern Uruguay on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed in Eastern Uruguay on December 9, 2013.

Số hiệu40/NQ-CP
Loại văn bảnResolution
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Tấn Dũng — Thủ tướng
Cập nhật24/06/2026
NgànhFinance
Lĩnh vựcTax Policy
Ngày ban hành06/06/2014
Ngày áp dụng06/06/2014
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Resolution 40/NQ-CP approves the Agreement between the Government of Vietnam and the Government of Eastern Uruguay on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed in Eastern Uruguay on December 9, 2013.

Các điểm cốt lõi

  • The Government of Vietnam approves the Agreement between the Government of Vietnam and the Government of Eastern Uruguay on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital.
  • The Ministry of Foreign Affairs shall carry out the necessary procedures for the Agreement to officially come into effect.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Strengthening international cooperation in combating tax evasion, creating a fair business environment.
  • Negative impact: It may cause difficulties for small and medium-sized enterprises in complying with new regulations.

❓ Câu hỏi thường gặp

To which types of taxes does this Agreement apply?

The Agreement applies to taxes on income and capital.

What is the duration for the Agreement to take effect?

The specific period for the Agreement to take effect is not mentioned in the text, only requiring the Ministry of Foreign Affairs to carry out the necessary procedures.

Who will implement the necessary diplomatic procedures?

The Ministry of Foreign Affairs will carry out the necessary diplomatic procedures for the Agreement to officially come into effect.

How does this Agreement affect businesses?

The positive impact is strengthening international cooperation, creating a fair business environment. However, small and medium-sized enterprises may face difficulties in complying with new regulations.

On what date was this Agreement approved?

Resolution No. 40/NQ-CP was issued on June 6, 2014.

Toàn văn

THE GOVERNMENT

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 40/NQ-CP
Hanoi, June 6, 2014

RESOLUTION

Regarding the approval of the "Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital" between the Government of the Socialist Republic of Vietnam and the Government of the Eastern Uruguay Republic
Considering the proposal of the Ministry of Finance at the Report No. 55/TTr-BTC dated May 6, 2014,
Approves the "Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital" between the Government of the Socialist Republic of Vietnam and the Government of the Eastern Uruguay Republic, signed in Eastern Uruguay on December 9, 2013.
The Ministry of Foreign Affairs shall carry out necessary diplomatic procedures for the Agreement to officially enter into force./.

_________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Ratification, Accession and Implementation of International Treaties dated June 14, 2005;

CONSIDERING the proposal of the Ministry of Finance at Circular No. 55/TTr-BTC dated May 6, 2014,

RESOLUTION:

Article 1. APPROVES the "Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital" between the Government of the Socialist Republic of Vietnam and the Government of the Eastern Uruguay Republic, signed in Eastern Uruguay on December 9, 2013.

Article 2. The Ministry of Foreign Affairs shall undertake the necessary diplomatic procedures for the Agreement to officially enter into force./.

SIGNATURE OF THE GOVERNMENT
PRIME MINISTER
(Signed)
Nguyen Tan Dung
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40/NQ-CP
Resolution No. 40/NQ-CP Regarding the approval of the "Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital" between the Government of the Socialist Republic of Vietnam and the Government of the Eastern Uruguay Republic
In effect

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