Exchange of Notes constituting an Agreement to Amend [Article 23] of the Agreement with the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income of 13 April 1992
| Australian Treaty Series Number | [1997] ATS 20 |
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| Done at Place and Date | Canberra, 11/22/1996 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Vietnam |
| |
| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | |
| Tabling Dates (Senate) | |
| |
| National Interest Analysis (NIA) Number and Date | Go to Text , 11/2/1997 |
| Regulation Impact Statement | |
| JSCOT Report Number | 7
Government Response |
| Australian Implemention Requirements | Taxation Laws Amendment Act (No. 3) 1993 (No.118 of 1993)
TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS (AMENDMENT) 1995 No. 448
International Tax Agreements Amendment Act (No 1) 1997 (No 80 of 1997) |
| |
| Entry into Force for Australia, Date and Conditions | 07/23/1997, eif with exchange of notes.
Applicable to Christmas, Cocos and Norfolk Islands, Ashmore and Cartier Islands, Heard and McDonald Islands and Coral Sea Islands. |
| |
| Treaty Acceptance |
| 1. Action and Date |
|
| 2. Action and Date |
|
| |
| Treaty Withdrawal |
| 1. Action and Date |
|
| 2. Action and Date |
|
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| Registered with UN | |
| Other Series Numbers and Reference to Text | Act 1997/80; UNTS 1735 p391
|
| Amendments to Treaty and Notes | See also amendment to Agreement by Exchange of Letters of 01/11/2000-5/8/2002. |
| Last Updated | 07/04/2003 |
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