| BỘ NGOẠI GIAO | CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM |
| Số: 11/2019/TB-LPQT | Hà Nội, ngày 19 tháng 3 năm 2019 |
VỀ VIỆC ĐIỀU ƯỚC QUỐC TẾ CÓ HIỆU LỰC
Điều 56 của Luật Điều ước quốc tế năm 2016, Bộ Ngoại giao trân trọng thông báo:
Bộ Ngoại giao trân trọng gửi bản sao Hiệp định theo quy định tại Điều 59 của Luật nêu trên./.
TL. BỘ TRƯỞNG
VỤ TRƯỞNG
VỤ LUẬT PHÁP VÀ ĐIỀU ƯỚC QUỐC TẾ
Lê Thị Tuyết Mai
Have agreed as follows:
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises.
(a) in Cambodia:
(ii) Tax on Salary;
(i) the personal income tax;
(iii) the extra petroleum income tax;
The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.
(a) The terms “a Contracting State” and “the other Contracting State” mean Cambodia or Viet Nam as the context requires;
(c) The term “Viet Nam” means the Socialist Republic of Viet Nam; when used in a geographical sense, it means its land territory, islands, internal waters, territorial sea and airspace above them, the maritime areas beyond territorial sea including seabed and subsoil thereof over which the Socialist Republic of Viet Nam exercises sovereignty, sovereign rights and jurisdiction in accordance with national legislation and international law;
(e) The term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
(g) The term "international traffic" means any transport by a ship or aircraft, or by a rail or road vehicle, or by a boat, operated by an enterprise, that has its place of registration (incorporation) in a Contracting State, except when the ship, aircraft, rail or road vehicle or boat is operated solely between places in the other Contracting Stale;
(ii) In the case of Viet Nam, the Minister of Finance or his authorised representative; and
(i) any individual possessing the nationality of that Contracting State; and
2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(b) If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
(d) If he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
(a) A place of management;
(c) An office;
(e) A workshop;
(g) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and
3. The term “permanent establishment” also encompasses;
(b) The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within any 12-month period;
4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:
(b) The maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display:
(d) The maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; and
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 7 applies-is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(b) Has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Income from Immovable Property
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats, rail or road vehicle, and aircraft shall not be regarded as immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profit of the enterprise to its various parts, nothing in paragraph 2 shall preclude such Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
6. Nothing in this Article shall affect the application of any law of a Contracting State relating to tax imposed on income from insurance, other than re-insurance, with non-resident insurers, provided that the relevant law enforces in either Contracting State in respect of insurance situated in that State.
2. Profits derived by an enterprise of a Contracting State from the operation in international traffic of ships, rail or road vehicles, or by boats, may be taxed in the other Contracting State, but the tax imposed in that other Contracting State shall be reduced by an amount equal to 50 per cent thereof.
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by the reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.
3. The term "dividends" as used in this Article means income from shares, mining shares, founders’ shares or other rights, not being debt claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except in so far as such dividends are paid to a resident of that other Contracting State or in so far as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
(a) is the Government or the central bank or any local authorities of that other Contracting State, or any entities thereof; or
For the purpose of this paragraph, the term “central bank” means:
b. In case of Viet Nam, the State Bank of Viet Nam
5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to in subparagraph (c) of paragraph 1 of Article 7. In such cases the provisions of Article 7 or Article 15, as the case may be, shall apply.
7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or entity thereof, or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
2. However, fees for technical services may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amounts of the fees for technical services.
4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the fees for technical services arise through a permanent establishment situated therein, and the fees for technical services are effectively connected with (a) such permanent establishment, or with (b) business activities referred to in subparagraph (c) of paragraph 1 of Article 7 (Business Profits). In such case, the provisions or Article 7 shall apply.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the fees for technical services paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
2. Gains from the alienation of movable properly forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
4. Gains from the alienation of shares of the capital stock of a company, or of an interest in a partnership, trust or estate, the property of which consist directly or indirectly principally of immovable property situated in the other Contracting State, may be taxed in that other State. For the purposes of this paragraph, “principally” in relation to ownership of immovable property means the value of such immovable property exceeding 30 per cent of the aggregate value of all assets owned by the company, partnership, trust or estate.
(a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft or a rail or road vehicle, or aboard a boat, operated in international traffic, shall be taxable only in the Contracting State in which the place of registration (incorporation) of the enterprise is situated.
Directors’ Fees and Remuneration of Top-Level Managerial Officials
2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Pensions and Social Security Payments
2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or any local authorities thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that State who:
(ii) did not become a resident of that Contracting State solely for the purpose of rendering the services.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that other Contracting State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting Stale, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
Methods for Elimination of Double Taxation
(a) Where a resident of Cambodia derives income which, in accordance with the provisions of this Agreement, may be taxed in Viet Nam, Cambodia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Viet Nam. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in Viet Nam.
(c) For the purposes of subparagraph 1 (a) above, the term "income tax paid in Viet Nam" shall be deemed to include the amount of Vietnamese tax which, under the laws of Viet Nam and in accordance with this Agreement, would have been paid had the Vietnamese tax not been exempted or reduced in accordance with the Law on Foreign Investment in Viet Nam and connected regulations or any other special incentive measures designed to promote economic development in Viet Nam.
(a) Where a resident of Viet Nam derives income which, in accordance with the provisions of this Agreement, may be taxed in Cambodia, Viet Nam shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Cambodia. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in Cambodia.
(c) For the purposes of subparagraph 2(a) above, the term "income tax paid in Cambodia" shall be deemed to include the tax which is otherwise payable in Cambodia but has been reduced or waived in accordance with the Law on Investment and other special incentive measures designed to promote economic development in Cambodia.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
(a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(c) To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Members of Diplomatic Missions and Consular Posts
2. This Agreement shall have effect:
(b) in respect of other taxes, in relation to income arising on or after the first day of January following the calendar year in which the Agreement enters into force, and in subsequent calendar years.
(a) in respect of taxes withheld at source, in relation to taxable amounts as derived on or after the first day of January following the calendar year in which the notice of termination has been received, and in subsequent calendar years; and
IN WITNESS WHEREOF the undersigned, being duly authorised hereto by their respective Governments, have signed this Agreement.
| FOR THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIET NAM | FOR THE GOVERNMENT OF THE KINGDOM OF CAMBODIA |
Từ khóa: Điều ước quốc tế 11/2019/TB-LPQT, Điều ước quốc tế số 11/2019/TB-LPQT, Điều ước quốc tế 11/2019/TB-LPQT của Chính phủ Cộng hoà xã hội chủ nghĩa Việt Nam, Chính phủ Cam pu chia, Điều ước quốc tế số 11/2019/TB-LPQT của Chính phủ Cộng hoà xã hội chủ nghĩa Việt Nam, Chính phủ Cam pu chia, Điều ước quốc tế 11 2019 TB LPQT của Chính phủ Cộng hoà xã hội chủ nghĩa Việt Nam, Chính phủ Cam pu chia, 11/2019/TB-LPQT
File gốc của Thông báo 11/2019/TB-LPQT hiệu lực Hiệp định về tránh đánh thuế hai lần và ngăn ngừa việc trốn lậu thuế đối với các loại thuế đánh vào thu nhập giữa Việt Nam và Cam-pu-chia đang được cập nhật.
Thông báo 11/2019/TB-LPQT hiệu lực Hiệp định về tránh đánh thuế hai lần và ngăn ngừa việc trốn lậu thuế đối với các loại thuế đánh vào thu nhập giữa Việt Nam và Cam-pu-chia
Tóm tắt
| Cơ quan ban hành | Chính phủ Cộng hoà xã hội chủ nghĩa Việt Nam, Chính phủ Cam pu chia |
| Số hiệu | 11/2019/TB-LPQT |
| Loại văn bản | Điều ước quốc tế |
| Người ký | Trần Xuân Hà, Dr. Chou Vichith |
| Ngày ban hành | 2018-03-31 |
| Ngày hiệu lực | 2019-02-20 |
| Lĩnh vực | Thuế - Phí - Lệ Phí |
| Tình trạng | Còn hiệu lực |