Canada-Vietnam Income Tax Agreement - Agreement between Competent Authorities regarding Article 11 (Interest)

As provided for under Article 11, paragraph 3(b) of the Canada-Vietnam Income Tax Agreement of 1997, the Competent Authorities for Canada and Vietnam have agreed, effective November 28, 2010, to add the following institution for the purposes of exemption from withholding tax on interest under paragraph 3 of Article 11:

In the case of Canada:

  • Export Development Canada
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