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August 23, 2021

How a Vietnamese employee participates in an offshore ESOP properly and tax implications?

Vietnam has yet clearly set a comprehensive legal framework for an ESOP and neither guidance exists in accounting standards nor corporate...
July 25, 2021

Will Cloud Services Be Subject to VAT and How Vietnam Taxes on Digital Service Provided as Cross Border Transactions?

The Ministry of Information and Communications has launched a campaign to promote digital transformation using cloud computing with the...
May 30, 2021

Draft Circular on DPPA for Renewable Energy Project to Collect Public Opinions

The Ministry of Industry and Trade of Vietnam (MOIT) HAS recently released THE second draft circular regarding the implementation...
May 20, 2021

Share Transfers in Cambodia, Laos, Myanmar and Vietnam: Capital Gains Tax Perils, Registration Pitfalls, and Offshore Indirect Transfers

Highlights of this note Some pitfalls in registering an offshore sale of shares in a Cambodian company Frequent disputes...
May 27, 2020

The New Mechanism for Encouraging the Solar Power Development in Vietnam

Nearly nine months after June 30 2019, when the preferential price for solar power of US9.35 cents per kWh...
May 18, 2015

CLMV Power Update

Welcome to VDB Loi’s CLMV Power Update! Highlights of this issue: Ten things to know about power in Myanmar...
May 20, 2013

Draft decree to loosen restrictions on A&P expenses and introduce thin capitalisation rule

Nowadays, advertising and promotion (A&P) activities play a big role in the business strategy of an enterprise. A&P costs...
March 21, 2013

Republic of San Marino signs tax treaty with Vietnam

In an effort to avoid the double taxation of international income and thus promote foreign direct investment, Vietnam has...
January 21, 2013

New developments on accessing the zero VAT for international transport companies

The normal practice in international transportation is to consider a bill of lading (B/L) as evidence of a contract...
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KEYWORDS

Corporate Income Tax ('CIT") Double Tax Agreement ("DTA") Electricity of Vietnam (EVN) ESOP Foreign Contractor Tax ("FCT") Independent Power Projects Land Acquisition Permanent establishment (“PE”) Personal Income Tax ("PIT") Power projects Public Private Partnership renewable energy Solar energy Tax incentives Tax Treaty The General Department of Taxation (“GDT”) the Ministry of Finance ("MOF") the Vietnam Freight Forwarders Association (VIFFAS) the Vietnam Marine Administration (VMA) Value added tax ("VAT") Withholding Tax