Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Latvijas Republikas valdības un Vjetnamas Sociālistiskās Republikas valdības līgumu par nodokļu dubultās uzlikšanas un nodokļu nemak

Article 7or Article 14, as the case may be, shall apply.5.

Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar 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 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 State.Article 11INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other 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.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State, a local authority thereof, the central bank of that other Contracting State or any financial institution, wholly owned by that Government, or by any resident of the other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a local authority thereof, the central bank of that other Contracting State or any financial institution wholly owned by that Government shall be exempt from tax in the first-mentioned Contracting State.
4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. The term "interest" shall not include any income which is treated as a dividend under the provisions of Article
5. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
6. The provisions of paragraphs 1, 2 and 3 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 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 such permanent establishment or fixed base.

Article 7or Article 14, as the case may be, shall apply.6.

Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, 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 indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.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.Article 12ROYALTIES AND FEES FOR TECHNICAL SERVICES1. Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such royalties and 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 beneficial owner of the royalties or of the fees for technical services is a resident of the other Contracting State, the tax so charged shall not exceed:

1. a)in the case of royalties, 10 per cent of the gross amount of the royalties;
2. b)in the case of fees for technical services, 7.5 per cent of the gross amount of the fees.3.
3. a)The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, any patent, trade mark, design or model, plan, secret formula or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. b)The term "fees for technical services" as used in this Article means payments of any kind, other than those mentioned in Articles 14 and 15 of this Agreement, as consideration for managerial or technical or consultancy services, including the provision of services of technical or other personnel.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or of the fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise 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 royalties or the fees for technical services are paid is effectively connected with such permanent establishment or fixed base.

Article 7or Article 14, as the case may be, shall apply.5.

Royalties and fees for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties or the fees for technical services, 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 obligation to pay the royalties or fees for technical services was incurred, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.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 royalties or fees for technical services 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.Article 13INCOME FROM THE ALIENATION OF PROPERTY1. Income or gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.2. Gains derived by a resident of a Contracting State from the alienation of shares in a company or of a comparable interest in a partnership, trust or other similar entity deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.3. Gains from the alienation of movable property 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 derived by a resident of a Contracting State operating ships or aircraft in international traffic from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.5. Gains derived from the alienation of shares, other than the shares referred to in paragraph 2, of not less than 15 per cent of the entire shareholding of a company which is a resident of a Contracting State may be taxed in that Contracting State.6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5, shall be taxable only in the Contracting State of which the alienator is a resident.Article 14INDEPENDENT PERSONAL SERVICES1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:

1. 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; orb) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days within any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.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.Article 15DEPENDENT PERSONAL SERVICES1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.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:
2. a)the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, andb) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, andc) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State shall be taxable only in that State.Article 16DIRECTORS' FEESDirectors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.Article 17ARTISTES AND SPORTSMEN1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly supported by public funds of one or both of the Contracting States or local authorities thereof within a framework of cultural exchange between the Contracting States. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.Article 18PENSIONS1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.2. Notwithstanding the provisions of paragraph 1 of this Article and paragraph 2 of Article 19, pensions and other similar remuneration paid under a public scheme which is part of the social security system of a Contracting State or a local authority thereof shall be taxable only in that State.Article 19GOVERNMENT SERVICE1.
3. a)Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.
4. 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 State and the individual is a resident of that State who:(
5. i)is a national of that State; or(
6. ii)did not become a resident of that State solely for the purpose of rendering the services.2.
7. a)Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.
8. 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 State.3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.Article 20STUDENTS1. Payments which a student, an apprentice or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.2. In respect of the payments not covered by paragraph 1, and remuneration for dependent personal services rendered during such education or training, a student, an apprentice or a trainee shall be entitled to the same exemptions, reliefs or reductions in respect of taxes on income as are available to residents of the Contracting State he is visiting.Article 21OTHER INCOME1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that 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 State, 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.

Article 7or Article 14, as the case may be, shall apply.3.

Notwithstanding the provisions of paragraph 1 and 2, if a resident of a Contracting State derives income from sources within the other Contracting State in form of winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any nature whatsoever, such income may be taxed in the other Contracting State.Article 22ELIMINATION OF DOUBLE TAXATION1. In Latvia, double taxation shall be eliminated as follows:

1. a)where a resident of Latvia derives income which, in accordance with the provisions of this Agreement, has been taxed in Viet Nam, Latvia shall, subject to the provisions of subparagraphs
2. b)and c), exempt such income from tax; andb) where a resident of Latvia derives income which in accordance with the provisions subparagraph
3. b)of paragraph 2 of Article 10 or paragraph 2 of Article 11 or paragraph 2 of Article 12, may be taxed in Viet Nam, Latvia 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.
4. c)for the purpose of subparagraphs
5. a)and
6. b)of paragraph 1, the tax paid in Viet Nam shall be deemed to include any amount which would have been payable as Vietnamese tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under any of the following provisions of Vietnamese law:(
7. i)Articles 13, 14, 15 and 17 of the Law on Business Income Tax of Viet Nam 2008 and the regulations made thereunder, as amended, in so far as they were in force on, and have not been modified since the date of signature of this Agreement, or have been modified since then only in minor respects so as not to affect their general character, and provided always that the competent authority of Viet Nam has certified that any such exemption from or reduction of Vietnamese tax given under these Articles has been granted in order to promote industrial, commercial, scientific or educational development in Viet Nam and the competent authority of Latvia has accepted that such exemption or reduction has been granted for such purpose; or(
8. ii)any other provisions of Vietnamese law granting exemption from or reduction of Vietnamese tax which may subsequently be introduced to promote economic development in Viet Nam and which the competent authorities of the Contracting States agree are of a substantially similar character to the provisions named in subparagraph (i), if they have not been modified thereafter or have been modified only in minor respects so as not to affect their general character, and subject always to certification and acceptance having taken place as provided for in subparagraph (i).
9. d)relief from Latvian tax by virtue of subparagraph
10. c)shall be given for a period of 10 years only, beginning on the date on which this Agreement became effective.2. In Viet Nam, double taxation shall be eliminated as follows:
11. a)Where a resident of Viet Nam derives income, profits or gains which under the law of Latvia and in accordance with this Agreement may be taxed in Latvia, Viet Nam shall allow as a credit against its tax on the income, an amount equal to the tax paid in Latvia. The amount of credit, however, shall not exceed the amount of the Vietnamese tax on that income, profits or gains computed in accordance with the taxation laws and regulations of Viet Nam.
12. b)Where a resident of Viet Nam derives income which in accordance with any provision of this Agreement is taxable only in Latvia, Viet Nam may nevertheless, in calculating the amount of tax on the remaining income of such resident in Viet Nam, take into account the exempted income.Article 23NON-DISCRIMINATION1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.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 State than the taxation levied on enterprises of that other 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.3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties, fees for technical services and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.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.5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.Article 24MUTUAL AGREEMENT PROCEDURE1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person is a resident. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.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.3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.Article 25EXCHANGE OF INFORMATION1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.2. 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, 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.3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
13. a)to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
14. b)to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
15. 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 (ordre public).4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.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.Article 26MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTSNothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.Article 27ENTRY INTO FORCEEach of the Contracting States shall notify to the other in writing through the diplomatic channels the completion of the procedures required by its legislation for the entry into force of this Agreement. This Agreement shall enter into force on the date of the receipt of the later of these notifications and its provisions shall have effect in both Contracting States:
16. a)in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into force;
17. b)in respect of other taxes on income, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force.Article 28TERMINATIONThis Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving to the other Contracting State, written notice of termination at least six months before the end of any calendar year following after the period of five years from the year in which the provisions of the Agreement became effective. In such event, the Agreement shall cease to have effect in both Contracting States:
18. a)in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice has been given;
19. b)in respect of other taxes on income, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice has been given.In witness whereof, the undersigned, duly authorised thereto, have signed this Agreement.Done in duplicate at Riga this 19th day of October 2017, in the Latvian, Vietnamese and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail. For the Government of the Republic of LatviaDana Reizniece-OzolaMinister of Finance For the Government of the Socialist Republic of Viet NamDoan Thi Phuong DungAmbassador Extraordinary and Plenipotentiary ProtocolAt the signing the Agreement between the Government of the Republic of Latvia and the Government of the Socialist Republic of Viet Nam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provision shall form an integral part of the Agreement:1. With reference to Articles 10, 11 and 13For purposes of paragraph 2 of Article 10, paragraph 2 of Article 11 and for the purposes of Article 13, a pension fund or pension scheme established in a Contracting State and recognised by that State shall be considered as a resident of that State and as the beneficial owner of the income it receives.2. With reference to paragraph 5 of Article 13If after the date of signature of this Agreement, a Contracting State signs an Agreement for the avoidance of double taxation, or an amendment to such an Agreement with other State that is a member of the European Union or the Organisation for Economic Co-operation and Development, providing for taxation by a Contracting State of capital gains from the indirect alienation of shares of a company that is a resident of that State, then such provision shall apply under this Agreement with effect from the date on which that Agreement or amendment become effective; and from that date the paragraph 5 of Article 13 shall be expressed as follows:"5. Gains derived from the direct or indirect alienation of shares, other than the shares referred to in paragraph 2, of not less than 15 per cent of the entire shareholding of a company which is a resident of a Contracting State may be taxed in that Contracting State."In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol.Done in duplicate at Riga this 19th day of October 2017, in the Latvian, Vietnamese and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail. For the Government of the Republic of LatviaDana Reizniece-OzolaMinister of Finance For the Government of the Socialist Republic of Viet NamDoan Thi Phuong DungAmbassador Extraordinary and Plenipotentiary