Vietnam

tax residency requires_professional_advice

The 183-day / 12-consecutive-month tax-residence trigger and worldwide-income consequence are confirmed at a general level; the Netherlands-Vietnam treaty is in force (a materially stronger position than several other jurisdictions in this package), and Vietnam is not modeled as a low-presence fiscal anchor.

• Tax-residence trigger confirmed
  183+ days in a calendar year or in a 12-consecutive-month period from arrival, or a registered permanent residence/lease in Vietnam, triggers Vietnamese tax residence.
• Netherlands treaty reality confirmed
  The Dutch Treaty Database lists a Netherlands-Vietnam double-tax agreement in force since 25 October 1995 (signed 24 January 1995) -- an already-in-force treaty, unlike Colombia's signed-but-not-in-force status.
• Fiscal anchor suitability requires_professional_advice
  Vietnam taxes worldwide income once resident; it is not a Paraguay-style low-presence, low-tax anchor and is not modeled as a replacement for one.