Foreign businesses need to be aware of new transfer pricing regulations, compliance issues, and tax obligations vital for operating or investing in Vietnam.
As the end of year approaches, Vietnam Briefing discusses how businesses can prepare for a tax audit including key focus areas by tax authorities.
In this Q&A with Thang Vu, Associate Manager, Tax at Dezan Shira & Associates, we look at the impact of BEPS 2.0 in Vietnam as well as major tax developments.
Vietnam issued Resolution 406 to help businesses and individuals affected by the pandemic including a 30 percent corporate income tax cut.
Vietnam issued Circular 80 on implementing the law on tax administration. We focus and highlight e-commerce and digital businesses affected by Circular 80.
Vietnam issued Decree 29 on special investment incentives for investment projects involving corporate income tax, land and water surface reductions.
Vietnam Briefing highlights the recent landmark deal on the global minimum corporate tax rate by the OECD and potential implications for Vietnam.
Export Processing Enterprises located in EPZs benefit from significant tax exemptions. Vietnam Briefing highlights the preferential policies for investors.
To aid with economic recovery and for those affected by the pandemic, Vietnam issued Decision 27 on cutting land rent by 30 percent.
Vietnam’s Circular 45 sets new rules on the Advance Pricing Agreement (APA) mechanism in Vietnam. Circular 45 came into effect on August 3, 2021.