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 …, the conclusion of tax treaties seems ineffective in strengthening export capacity or narrowing trade deficits for Vietnam …
