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

May 20, 2021

Highlights of this note

  • Some pitfalls in registering an offshore sale of shares in a Cambodian company
  • Frequent disputes on the 0.1% stamp duty for share transfers in Cambodia
  • Uncertainties about future capital gains tax on the transfer of shares in a Cambodian company
  • Registering a sale and purchase of shares in a Myanmar company is usually straightforward
  • Stamp duty for transferring Myanmar shares remains a problem
  • Additional regulatory approval requirements in Myanmar
  • Capital gains tax on selling shares in a Myanmar company
  • Future CGT on the transfer of shares in a Myanmar company
  • Registering a sale and purchase of shares in a Lao company
  • Capital gains tax on selling shares in a Lao company
  • Registering a sale and purchase of shares in a Vietnamese company
  • Capital gains tax on selling shares in a Vietnam company
  • Is there a tax exemption for the capital gain based on the Vietnam DTAs?
  • Offshore indirect sale of a shareholding in a local company through an SPV
  • Total number of DTAs in force for each country
  • Taxing rights on the capital gains in each country under DTAs with Singapore and Hong Kong
  • Overview Table

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