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Which law will prevail if domestic tax law is in conflict with the double tax agreement that Vietnam has entered with another country?

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If there's a conflict between the domestic tax laws and the tax provisions in a double tax agreement, those in the double tax agreement will prevail. However, domestic tax laws will prevail when the relevant tax obligations included in the double tax agreement do not exist in Vietnam or when the tax rates in the agreement are heavier than the domestic tax rates.



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