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Completing an Effective Stocktake in Vietnam
As the year draws to a close, firms will likely need to perform a stock take. With this in mind, the Vietnam Briefing runs through what firms need to do to ensure their stocktake is as simple, quick, and effective as possible.
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Vietnam’s Management of Duty-Incentivized Projects Following Ownership Changes: Latest Guidelines
The new project owners will be considered the users of duty-exempt goods in Vietnam and are responsible for registering a list of these goods with customs authorities.
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CIT Incentives for Software Production and High-Tech Companies in Vietnam
Software production benefits include preferential tax rates and exemptions, while high-tech enterprises can access broader incentives like tax holidays and financial support under Decree 13.
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Tax Audits for Representative Offices in Vietnam
We discuss the key points of tax audits for Representative Offices in Vietnam, considering that these entities rely entirely on their parent companies without the ability to generate profits or enter into contracts independently.
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Vietnam Considers Raising Excise Tax for Alcohol, Sweetened Beverages, Tobacco
We discuss the Ministry of Finance's proposal to hike the Vietnam excise tax rates for alcohol, sugary drinks, and tobacco products and how this policy shift could impact consumer facing businesses.
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Vietnam Government Extends Tax and Land Rental Payment Deadlines in 2024
The Government has issued Decree No. 64/2024/ND-CP, granting tax payment extensions for eligible businesses and organizations.
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Imposta sui contraenti esteri in Vietnam: Una guida completa per il 2022
Che cos’è l’imposta sui contraenti esteri in Vietnam? L’imposta sui contraenti esteri (FCT – foreign contractor tax) in Vietnam, è una ritenuta alla fonte a titolo d’imposta applicata alle transazioni condotte in Vietnam tra un soggetto estero e una società vietnamita.
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Eine Einführung in die Vermeidung der Doppelbesteuerung in Vietnam
In Vietnam spielen Doppelbesteuerungsabkommen (DTAA) eine entscheidende Rolle, um zu verhindern, dass Unternehmen, Freiberufler, juristische Personen und ausländische Investoren auf ihr Einkommen doppelt besteuert werden. Vietnam hat bisher 80 DTAA unterzeichnet, obwohl einige davon noch nicht in Kraft sind. Vietnam Briefing untersucht die Vorteile dieser DTAA und die verschiedenen Arten steuerpflichtigen Einkommens, die von ihren […]
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An Introduction to Double Taxation Avoidance in Vietnam
Vietnam has double taxation avoidance agreements with 80 countries, allowing legal entities, businesses, and individuals to apply their provisions to avoid being double-taxed on their income.
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Imposte per le aziende straniere di e-commerce che generano reddito in Vietnam
La definizione di “attività e-commerce” è decisamente ampia, ma ai fini del presente articolo verrà trattata in quanto vendita di beni commerciali e/o fornitura di servizi attraverso una piattaforma digitale senza la necessità di una presenza fisica nella giurisdizione in cui si effettua la vendita.