Decision No. 87/2005/QD-TTg Approving the Agreement between the Socialist Republic of Vietnam and the Kingdom of Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Decision No. 87/2005/QD-TTg of the Government approving the Agreement between Vietnam and Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on March 7, 2005.

Document No.87/2005/QĐ-TTg
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Khoan — Phó Thủ tướng
Updated29/06/2026
SectorFinance
FieldUncategorized
Issued date25/04/2005
Effective date15/05/2005
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 87/2005/QD-TTg of the Government approving the Agreement between Vietnam and Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on March 7, 2005.

Key points

  • Approving the Agreement between Vietnam and Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on March 7, 2005.
  • The Ministry of Foreign Affairs shall carry out diplomatic procedures for the approval of the Agreement.

🌐 Social impact of this document

  • Positive impact: Strengthening tax cooperation between Vietnam and Spain, reducing the risk of double taxation and preventing fiscal evasion.
  • Negative impact: No specific impact on citizens/businesses/society is mentioned in the document.

❓ Frequently asked questions

When was the Agreement signed?

The Agreement was signed on March 7, 2005.

Who will carry out the diplomatic procedures for the approval of the Agreement?

The Ministry of Foreign Affairs will carry out the diplomatic procedures for the approval of the Agreement.

What does this document stipulate?

Decision No. 87/2005/QD-TTg approves the Agreement between Vietnam and Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.

Full text

PRIME MINISTER
******

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 87/2005/QĐ-TTG

Hanoi, April 25, 2005

DECISION

Regarding the approval of the Agreement between the Socialist Republic of Vietnam

and the Kingdom of Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

 Pursuant to the Ordinance on the Conclusion and Implementation of International Treaties dated August 20, 1998;

PRIME MINISTER

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

Approves the Agreement between the Socialist Republic of Vietnam and the Kingdom of Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on March 7, 2005.

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. The Ministry of Foreign Affairs shall handle diplomatic procedures for the approval of the Agreement and notify relevant agencies in our country of the date when the Agreement comes into effect./.

Article 2. The Ministry of Foreign Affairs shall handle external procedures for the approval of the Agreement and notify relevant agencies in our country of the date on which the Agreement comes into effect./.

 

 

DEPUTY PRIME MINISTER
DEPUTY PRIME MINISTER

(Signed)

Vu Khoan

 

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87/2005/QĐ-TTg
Decision No. 87/2005/QD-TTg Approving the Agreement between the Socialist Republic of Vietnam and the Kingdom of Spain on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
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