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ASEAN Path #9 Permanent establishment practices and perplexities in CMLV

ASEAN PATH is a series of white papers prepared by DFDL’s experts aiming to assess, in more depth, compelling issues arising from the regional economic integration under the auspices of the Association of Southeast Asian Nations (ASEAN) Economic Community Blueprint. The articles are based on an in-depth legal analysis of the local and ASEAN legal framework from the perspective of practitioners assisting foreign and ASEAN investors in their investments and operations throughout various ASEAN Member States.

This version of ASEAN Path #9 is an examination of individual cases of taxable presence rules in Cambodia, Myanmar, the Lao PDR and Vietnam.


Bernard Cobarrubias
Tax Director, Vietnam