Vietnam
Vietnam means the Socialist Republic of Vietnam and when used in a geographical sense includes: (i) any area outside the territorial sea of Vietnam which, according to Vietnamese law and international law, is territory where Vietnam exercises sovereign rights over natural resources on the seabed and in its subsoil; (ii) the sea and airspace above the territory mentioned in sub-paragraph i, with respect to any activities carried out in connection with the exploration and exploitation of the natural resources referred to here1.
Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Vietnam on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Income Taxes, as amended on 1999-09-06, art. 3. ↩
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