As Vietnam continues to accelerate its digital transformation, the legal recognition of electronic employment contracts has become an important step toward modernizing labor relations. The new legal framework, primarily established under the Labor Code 2019 and the Law on Electronic Transactions 2023, provides a clear legal basis for the execution and management of employment contracts […]
Co-ownership of land use rights and residential property is common in Vietnam, particularly where property is acquired through inheritance, joint gifts, or jointly accumulated by spouses during marriage. In practice, however, disputes frequently arise when one co-owner attempts to sell part or all of the property without obtaining the consent of the remaining co-owners. Can […]
In commercial practice, commercial agencies and distributors are two commonly adopted business models for bringing goods to market. In practice, however, these concepts are often confused because both involve the sale of goods to end customers. Distinguishing between a commercial agency and a distributor is important not only for selecting an appropriate business model but […]
Under criminal law, not every act associated with a criminal offence is treated equally. In many cases, an individual may merely prepare tools or means, or formulate a plan to commit an offence, without causing any actual harm. This raises the question of whether preparation for a criminal offence is punishable and under what circumstances […]
The family circumstance deduction is one of the deductible amounts used to determine taxable income for Personal Income Tax (PIT) purposes. In addition to the deduction applicable to the taxpayer, a taxpayer may also claim deductions for qualified dependents, provided that the statutory conditions are satisfied. In practice, many taxpayers question whether a husband or […]
When a business encounters operational distress, deadlock in management, or non-performing business segments, executives frequently contemplate shutting down operations entirely through formal liquidation. However, rushing into a corporate dissolution is often a profound financial oversight. It permanently extinguishes invaluable intangible assets such as conditional business licenses, historical bidding profiles, and protected intellectual property. In many […]