Legal Tax Structuring

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Transfer Pricing Readiness 2026: Key Changes to Related-Party Transactions in Vietnam

AI Summary: Vietnam’s Decree 255/2026/ND-CP, effective from 1 July 2026 and applicable from the 2026 corporate income tax period, replaces Decree 132/2020/ND-CP. For CEOs, CFOs and Group CFOs, the practical issue is not only transfer pricing documentation, but whether new related-party relationships may arise during the tax year through capital, financing, guarantee or management-control transactions.…

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Vietnam Tax FAQ for Foreign Investors: CIT, VAT, Transfer Pricing, and Profit Remittance

Summary: International investors from the G20 consistently ask the same Vietnam tax questions: corporate income tax incentives, VAT obligations, transfer pricing documentation, foreign contractor tax, withholding tax on dividends, and profit remittance rules. ECOVIS Vietnam Law answers the most commonly asked Vietnam tax questions with practical regulatory context for foreign-invested businesses. Vietnam Tax for Foreign-Invested…

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HR Compliance for Training Companies and Foreign Employers in Vietnam

Attorney Vu Manh Quynh is the Managing Partner of ECOVIS Vietnam Law, advising international investors on Foreign Direct Investment (FDI), corporate governance, and regulatory compliance in Vietnam. Summary: ECOVIS Vietnam Law provides HR legal compliance support for training companies and foreign employers in Vietnam — covering labor contracts, work permits for foreign trainers, internal labor…

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Tax Incentives for Foreign Investors in Vietnam: What Companies Should Review Before Relying on Them

Summary: Vietnam offers corporate income tax holidays, preferential CIT rates, import duty exemptions, and VAT treatment benefits for qualifying manufacturing projects — but incentives are not automatic. Eligibility depends on licensed activity, project location, sector classification, and ongoing compliance. Foreign investors should complete a tax and legal incentive review before site selection, licensing submission, machinery…

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Vietnam Factory Setup FAQ (Q51–Q60): Tax, Accounting and Incentives

Summary: Questions Q51–Q60 cover the 20% standard CIT rate, preferential 10% rate for qualifying manufacturers, CIT exemption and reduction periods, when the tax holiday begins (first profitable year, not ERC issuance), VAT obligations, transfer pricing under Decree 132/2020, Foreign Contractor Tax on offshore payments, Vietnamese Accounting Standards, annual audit obligations, import VAT on machinery, and…

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Vietnam Factory Setup FAQ (Q11–Q20): Legal Structure and Incorporation

Summary: Questions Q11–Q20 explain the IRC vs ERC distinction, the mandatory sequential approval process, LLC vs JSC entity choice, charter capital requirements, the 90-day capital contribution deadline, legal representative obligations, governance structure, and annual corporate compliance obligations for foreign-invested manufacturing companies in Vietnam. Attorney Vu Manh Quynh is the Managing Partner of ECOVIS Vietnam Law,…

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