Other Briefings
Branch vs Subsidiary in Vietnam: Corporate Income Tax Impact
Planning entry into Vietnam? Understand how corporate tax shapes profit allocation, repatriation, and risk when choosing your structure.
Vietnam Tax Rules on Software Licensing and Digital Services: What Foreign Contractors Need to Know
Avoid costly tax mistakes on software contracts in Vietnam. Learn how FCT applies and how to structure deals to protect margins.
Vietnam Tax Loss Carryforward: When Profits Can Be Recovered
Vietnam’s 5-year loss carryforward rule can delay or reduce profit recovery. Learn how timing and structure determine your tax outcome.
Calculating Taxable Profit in Vietnam for Foreign-Invested Companies
Learn how Vietnam calculates taxable profit for foreign-invested companies, including deductible expenses, depreciation rules, and tax compliance requirements.
Vietnam Foreign Contractor Tax Explained: A Guide for Cross-Border Payments
Assess Vietnam’s foreign contractor tax on cross-border payments, including rates, risks, and structuring considerations for foreign investors.
Capital Gains Tax on Share Transfers in Vietnam: Investor Exit Considerations
Foreign investors exiting Vietnam through share transfers may face corporate or personal income tax. Understand rates, indirect transfers, and treaty relief.
Vietnam Eases Foreign Access to Equities: What the New Rules Mean for Global Investors
Vietnam’s new equity market reforms ease foreign investor access and support a potential FTSE emerging market upgrade in 2026.
Qualifying for CIT Incentives in Vietnam – A Guide for Foreign Companies
Foreign companies may qualify for CIT incentives in Vietnam, with tax holidays and reduced rates available based on sector and investment location.
Corporate Tax Risks in Vietnam: What Foreign-Owned Companies Get Wrong and How to Mitigate Exposure
Foreign-owned companies in Vietnam face tax risks beyond the 20% CIT rate, requiring careful assessment of transfer pricing, incentives, VAT, and enforcement exposure.
Selecting the Right Transfer Pricing Method in Vietnam: TNMM, CUP, or Cost-Plus
Foreign investors assessing TNMM, CUP, or Cost-Plus in Vietnam must align profit allocation with audit risk and enforcement practice.
