The recently formed Government has manifested its ambition to support reforms especially related to business.

Die neu gebildete Regierung hat bekundet, durch Reformen die Wirtschaft unterstützen zu wollen.

Die soeben erst gebildete Regierung hat bekundet, durch Reformen die Wirtschaft unterstützen zu wollen.

Before Decree 20 was issued, transfer pricing rules in Vietnam incorporated the arm's length principle as their foundation.

Decree 132/2020/ND-CP ("Decree 132") was issued on November 5, 2020 and took effect on December 20, 2020 and was originally intended to prevent transfer pricing for foreign invested enterprises

Vietnam's digital economy has experienced significant growth in recent years. According to the e-Conomy SEA Report 2023, Vietnam's overall digital economy is estimated at US$ 30 billion in 2023, expanding by 19% compared to 2022.

Vietnam has recently issued Decree No. 236/2025/NĐ-CP ("Decree 236") guiding some provisions of Resolution No. 107/2023/QH15 ("Resolution 107")...

在TMF Group 2017年度的金融复杂度指数排名中，越南位列第五的主要是由于报告所带来的负担，及其‘令人困惑'的增值税制度。

A particularly troublesome controversy in Vietnam international income taxation relates to the application of the Foreign Contractor Tax (FCT) to cross border services.

Why Vietnam is changing its FDI incentive system Vietnam historically attracted foreign investors through very generous tax incentives...

E-commerce has bloomed in Vietnam. Covid, the internet, and the smartphone have all been accelerators.

In many cases, the principal in the contract manufacturing relationship owns some or all of the raw materials, work-in-process and finished goods throughout the manufacturing process.

Vietnam has a specific foreign contractor tax ("FCT"). The rules describe the tax obligations of foreign entities and individuals who do business in or receive income from Vietnam.

With the ratification of Resolution no. 107/2023/QH15 ("Resolution 107") in 2023 and its having come into effect on 1 January 2024...

Hintergrund: Warum Vietnam sein FDI-Anreizsystem ändert Vietnam hat ausländische Investoren traditionell durch sehr großzügige Steueranreize angezogen.

Circular 20/2026/TT-BTC, effective 12 March 2026, is the primary operative instrument and the definitive reference for day-to-day FCT compliance. Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15)...

The rules describe tax obligations of foreign entities and individuals who do business in or receive income from Vietnam.

In many cases, the principal in the contract manufacturing relationship owns some or all of the raw materials, work-in-process and finished goods throughout the manufacturing process.

Das Steuersystem für ausländische Bauunternehmen in Vietnam wurde 2025/26 durch drei aufeinanderfolgende Rechtsakte grundlegend reformiert. Diese modernisierten die Verwaltung der FCT (Federal Commercial Tax), änderten die Behandlung der Körperschaftsteuer und aktualisierten die Registrierungsverfahren. Gleichzeitig bekräftigt das Baugesetz 2025 die obligatorische Lizenzpflicht für ausländische Bau- und EPC-Auftragnehmer, die in Vietnam tätig sind. Die vollständi

Personal income tax is a very special type of tax in Vietnam. This tax is mostly ignored by the entire population of Vietnam as they are not subject to it.