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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...
December 20, 2012

Ministry Of Finance issues clarification on VAT refunds

The issue of VAT refunds, especially in the case of the export of goods or services, is always a...
December 20, 2012

Vietnam Issues New Tax Regulations for Casinos

Since the last draft Decree issued in 2010 which called for public opinions, the Ministry of Finance (“MOF”) has...
September 14, 2012

Vietnam and Singapore Amend their Tax Treaty

On 12 September 2012, Vietnam and Singapore signed a second protocol to amend their tax treaty, most significantly with...
August 6, 2012

Vietnam GDT deems subsidiary of multinational a dependent agent PE

A recent ruling from the Vietnam GDT has deemed that the Vietnam subsidiary of a multinational company is actually...
July 24, 2012

Which is more attractive for structuring investments into Vietnam: The (New) Hong Kong-Vietnam or the Singapore-Vietnam Double Taxation Agreement?

On 16 December 2008, the Government of the Hong Kong Special Administrative Region of the People’s Republic of China...
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KEYWORDS

Corporate Income Tax ('CIT") Double Tax Agreement ("DTA") Foreign Contractor Tax ("FCT") Independent Power Projects Land Acquisition Permanent establishment (“PE”) Personal Income Tax ("PIT") Public Private Partnership 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