Vietnam’s rules on Advance Pricing Agreement (“APA”) can be found in Ministry of Finance (“MoF”)’s Circular 201/2013/TT-BTC dated 20 December 3013 (“Circular 201”).  The key […]

Overview Vietnam has effective tax treaties with most 80 countries.  Copies of these tax treaties can be found on the General Department of Taxation (GDT)’s […]

Consideration Foreign Contractor (“FC”) Representative Office (“RO”)/Operation Office (“OO”) New Company (“NewCo”)  Pros No local legal presence will be created, as no business license and […]

A company established under the laws of Vietnam may set up 3 types of dependent units anywhere in Vietnam, namely “branch”, “representative office” and “place […]

Vietnam introduced the first “anti-transfer pricing” guidelines in 1997, which was initially applicable to only Foreign Invested Enterprises (“FIEs”). The guidelines subsequently underwent several changes […]

This checklist outlines the compliance matters that a new company (“NewCo”) must complete after being granted the Certificate of Enterprise Registration Certificate (“CER”) by the […]