GLOBAL MINIMUM TAX (GMT): HOW IT IMPACTS VIETNAM ENTERPRISES

Practical Impacts on Major FDI Enterprises in Vietnam and Alternative Investment Support Policies From January 1, 2024, Vietnam officially implemented the Global Minimum Tax (GMT) framework pursuant to Resolution No. 107/2023/QH15. This represents a fundamental shift in the country’s Foreign Direct Investment (FDI) attraction strategy, effectively ending the era of tax-incentive-based competition. The following analysis […]

Franchise operation, tax and intellectual property related issues

(Contract Negotiation and Financial Obligations Phase) Having mastered the market entry procedures, the enterprise enters the pivotal phase: Negotiating the Franchise Agreement and managing cash flow. This lesson analyzes the three legal pillars that directly affect the rights and financial health of the business: Information Transparency, IP Assets, and Foreign Contractor Tax. 1. The “15-Day” […]

Commercial Franchising Activities Involving Foreign Franchisors

(For Franchising from Abroad into Vietnam) To successfully introduce an international brand into Vietnam, an enterprise must master the current rules. This article systemizes the updated legal regulations, specifically highlighting the changes between old and new documents to prevent errors during the dossier preparation process. 1. Current Legal Document System (Updated 2025) Currently, Decree 35/2006/ND-CP […]

FOREIGN LOANS AND REGISTRATION WITH THE STATE BANK OF VIETNAM: A COMPLIANCE GUIDE FOR FIES

1. Introduction Foreign borrowing is a vital channel for Foreign-Invested Enterprises (FIEs) in Vietnam to finance operations, project expansion, and machinery imports. However, cross-border capital flows are strictly regulated under Vietnam’s foreign exchange management regime. Strict compliance with registration and reporting requirements is mandatory. Failure to register medium and long-term loans with the State Bank […]

Licensing for E-Commerce Activities by Foreign-Invested Enterprises (FIEs) in Vietnam

Introduction E-commerce has become one of Vietnam’s fastest-growing sectors, attracting significant foreign investment. However, foreign-invested enterprises (FIEs) engaging in online business must navigate a complex licensing regime. Compliance with the Law on E-Transactions 2005 (amended 2023), the Law on Investment 2020, the Law on Cybersecurity 2018, and decrees such as Decree No. 52/2013/ND-CP on E-Commerce […]

Anti-Dumping Duties on Foreign Enterprises in Vietnam

Anti-dumping (AD) duties are trade remedies designed to protect domestic industries from unfairly priced imports. For foreign enterprises exporting goods to Vietnam, understanding Vietnam’s anti-dumping regime is crucial to avoid unexpected costs and disputes. Vietnam’s legal framework is mainly based on the Law on Foreign Trade Management 2017, its guiding decrees (e.g., Decree No. 86/2025/ND-CP, […]

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