Double Taxation On Income In The Context Of International Integration In Viet Nam: Impacts And Treatment Solutions

Abstract

The double taxation causes many problems such as trade barriers (does not encourage cross-border investment), is the cause leading to the violation of tax obligations, tax evasion of the persons involved. On the basis of analyzing the concept of double taxation and its impact on economic development in developing countries like Viet Nam, as well as considering the basic views on the treatment of double taxation in Viet Nam by 2030. This article proposes groups of solutions to strengthen treatment of double taxation on income in the context of international integration in Viet Nam as follows: (i) Solutions to complete the legal framework; (ii) Solutions to improve organizational structure; (iii) Solutions in the negotiation and signing of Double Taxation Agreements; (iv) Other solutions.