Defining the term of “carrying out business operation through a fixed place of business”
The fact that a business establishment carry out wholly or partly of its business activities (e.g. providing service and selling goods etc.) at fixed business establishment mentioned above during the contract implementation period is considered as carrying out business activities in Vietnam through a fixed business establishment. Determination of carrying out wholly or partly of its business activities may be attached with a subjective interpretation since the concept of “partly” has not been attached with any specific quantitative or qualitative requirements.