Organizations and individuals manufacturing and/or conducting business in Vietnam who
purchase the following types of services from foreign organizations without a resident
establishment in Vietnam or from individuals overseas who are non-residents of Vietnam:
repair of transport vehicles or of machinery or equipment (including replacement parts and
materials); advertising and marketing; investment and commercial promotion; brokerage for
sale of goods and/or provision of services; training; sharing fees and charges for international
post and telecom services between Vietnam [the Vietnamese party] and the foreign party
where such services are provided outside Vietnam.