Pham, A. D.; Pham Ha; Ly, Kim Cuong - In: Journal of risk and financial management : JRFM 12 (2019) 4/172, pp. 1-16
effect of double taxation treaties on the bilateral trade of Vietnam with ASEAN member states, thereby making an extensive … comparison with its EU partner countries. Our findings indicate the significant contributions of the tax treaties to Vietnam …'s trade performance, not exclusively with ASEAN but also with EU partner countries. Nevertheless, under some circumstances …