1. Individuals Providing Personal Data Protection Services Pursuant to Article 15 of Decree No. 356/2025/ND-CP, provisions on individuals providing personal data protection services (2026) are as follows: (1) An individual providing personal data protection services is a person who meets the competency requirements specified in Clause (2) and is engaged by an agency or organization […]
1. Are Gifted Goods Deductible Expenses if the Promotion Program Is Not Registered? Pursuant to Clause 23, Article 10 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government on Corporate Income Tax: Article 10. Non-deductible expenses in determining taxable incomeNon-deductible expenses shall comply with Clause 2, Article 9 of the Law on Corporate […]
The sale of counterfeit goods online refers to the act of using the internet to sell products that imitate trademarks or replicate existing products without complying with legal regulations on product standards. This is typically carried out through the creation of fraudulent seller accounts on e-commerce platforms or via postings on platforms such as Facebook […]
Drafting international commercial contracts is a critical aspect of cross-border business transactions. It requires a deep understanding of international trade laws, practices, and the specific needs of the contracting parties. This document outlines the key points to consider when preparing an international commercial contract, incorporating specialized legal and commercial terminology. An international commercial contract is […]
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 […]
(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 […]