Article 14 Independent Personal Services 　 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances, when such income may also be taxed in the other Contracting State: 　　(a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or 　　(b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concerned; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State. 　　2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, architects, dentists and accountants. 　 Article 15 Dependent Personal Services 　　1. Subject to the provisions of Articles 16,18, 19, 20, and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State. 　　2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if : 　　(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and 　　(b) the remuneration is paid by ,or on behalf of. An employer who is not a resident of the other Contracting State; and 　　(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State. 　　3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State shall be taxable only in that Contracting State. 　　Article 16 Directors' Fees 　 Directors' fees and other similar payment derived by a resident of a Contracting State in his capacity as a member of the board of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 　　Article 17 Artistes and Athletes 　　1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from this personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State. 　　2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articlaes 7,14 and 15,be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or athletes who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting State shall be exempt from tax in that other Contracting State. Article 18 Pensions 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State. Article 19 Government Service 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or a political subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State. (b)However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: (i) is a national of that other Contracting State; or (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services. 2. (a) Any pension paid by ,or out of funds to which contributions are made by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or a political subdivision or a local authority thereof shall be taxable only in that Contracting State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of , that other Contracting State. 3. The provisions of Articles 15, 16,17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection which a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof. Article 20 Students, Apprentices and Trainees A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned Contracting State on the following payments or income received or derived by him for the purpose of his maintenance, education or training; (a) payments derived from sources outside that Contracting State for the purpose of him maintenance, education ,study, research or training; (b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and (c) any remuneration not exceeding 2,000 US dollars or the equivalent in Vietnamese Dong or the equivalent in Chinese RMB per calendar year in respect of personal services in connection with his studies or training. Article 21 Teachers, Professors and Researchers An individual who is ,or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt form tax in the first-mentioned Contracting State, for a period of two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research. Article 22 Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. However, any such income derived by a resident of a Contracting State from sources in the other Contracting State may also be taxed in that other Contracting State. 3. The provisions of paragraph 1 shall not apply income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Article 23 Methods form the Elimination of Double Taxation 1. In Vietnam, double taxation shall be eliminated as follows: Where a resident of Vietnam derives income, profits or gains which under the law of China and in accordance with this Agreement may be taxed in China, Vietnam shall allow as a credit against its tax on the income, profits or gains an amount equal to the tax paid in China. The amount of credit, however, shall not exceed the amount of the Vietnamese tax on that income, profits or gains computed in accordance with the taxation laws and regulations of Vietnam. 2. In China, double taxation shall be eliminated as follows: (a) Where a resident of China derives income from Vietnam the amount of tax on that income payable in Vietnam in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China; (b) Where the income derived from Vietnam is a dividend paid by a company which is a resident of Vietnam to a company which is a resident of China and which owns not less than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the tax paid in Vietnam by the company paying the dividend in respect of its income. 3. For the purposes of paragraphs 1 and 2, the tax payable in Vietnam or in China, as the context requires, shall be deemed to include the tax which is otherwise payable in a Contracting State but has been reduced or waived by that Contracting State under its legal provisions from economic development. In the case of the provisions of paragraph 2 of Article 10, paragraph 2 of Article 11 and paragraph 2 of Article 12, such tax shall be deemed to be 10 per cent of the gross amount of dividends, interest and royalties. Article 24 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Contracting State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith is other or more burdensome than the taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected. 5. Notwithstanding the provisions from paragraphs 1 to 4 of this Article, where a Contracting State imposes any taxation on its nationals which is other than the taxation it imposes on nationals of the other Contracting State for the purposes to promote economic development in accordance with its taxation laws, the imposition as such shall not be construed as discrimination under the meaning of this Article. 6. The provisions of this Article shall apply only to the taxes which are subject of this Agreement. Article 25 Mutual Agreement Procedure 1. Where a person considers that the actions of one or both of the Contracting State result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Contracting State, present his case to the competent authority of the Contracting State of which he is a resident or ,if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting State. 3. The competent authorities of the Contracting State shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided from in this Agreement. 4. The competent authorities of the Contracting State may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for reaching agreement, representatives of the competent authorities of the Contracting State may meet together for an oral exchange of opinions. Article 26 Exchange of Information 1. The competent authorities of the Contracting State shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting State concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting State. However, if the information is originally regarded as secret in transmitting Contracting State it shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 Diplomatic Agents and Consular Officers Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. Article 28 Entry into Force Each of the Contracting State shall notify to the other in writing through the diplomatic channel the completion of the internal procedures procedures required by the law applied in that Contracting State for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications. This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force. Article 29 Termination This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State though the diplomatic channels. In such event, this Agreement shall cease to have effect as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given. IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Agreement. DONE in duplicate at Beijing this 17th day of May of the year one thousand nine hundred and ninety-five in the Chinese, Vietnamese and English languages, three texts being equally authentic. In case of divergence of interpretations, the English text shall prevail. For the Government of the People's For the Government of the Republic of China Socialist Republic of Vietnam