The jurisdiction of commercial arbitration rests on two independent conditions that must be satisfied together: subject-matter jurisdiction — the dispute must fall within a category that the law permits to be resolved by arbitration; and jurisdiction by agreement — the parties must have a valid arbitration agreement.
Law No. 09/2026/QH16 amending and supplementing a number of articles of the Law on Personal Income Tax, the Law on Value-Added Tax, the Law on Corporate Income Tax and the Law on Excise Tax contains a number of notable changes that enterprises should pay attention to.
In line with Politburo Resolution 57 on breakthroughs in the development of science, technology, innovation and national digital transformation, the 2025 High Technology Law establishes a transparent, stable and favourable legal framework for investment, production and business activities in the fields of high technologies and strategic technologies.
Investment incentive and support policies are among the key mechanisms used by Vietnam to attract investment capital and promote the development of prioritized sectors. As Vietnam’s investment legal framework continues to evolve toward greater transparency and a more selective approach, understanding the eligible beneficiaries of investment incentives,
Dispute resolution through arbitration is increasingly chosen by businesses due to its flexibility, confidentiality, and efficiency. However, not all disputes can be referred to arbitration. So, under Vietnamese law, what conditions must be satisfied for a dispute to be resolved by arbitration?
Not all allowances paid to employees are deductible for corporate income tax (CIT) purposes. So, which allowances are treated as deductible expenses in 2026? Below are the details.
At present, as international integration continues to deepen, investors in Vietnam are increasingly looking toward new and rapidly growing “markets” abroad. Trade promotion remains a top priority in the process of expanding into overseas markets. Accordingly, Vietnamese investors need to have a clear understanding of the available forms of outward investment to ensure a smooth initial entry.
The Minister of Finance has issued Circular No. 40/2026/TT-BTC providing for exemption of certain fees and charges to support production and business in the transport sector. The following are key highlights of Circular No. 40/2026/TT-BTC.
Outward investment from Vietnam has a specific nature, directly impacting national financial security, foreign exchange reserves, and macroeconomic development orientation. To ensure consistency and compatibility with the new provisions of the current Law on Investment
Contrary to common perception, market access in Vietnam for foreign investors is not entirely unrestricted. In practice, the ability to invest in a particular sector depends on multiple factors, including the scope of market liberalization, foreign ownership limitations, and applicable business conditions in each industry.
Equitization of enterprises is one of the forms of restructuring State capital in enterprises. Below are the key new points of Decree 57/2026/ND-CP on enterprise equitization effective from February 13, 2026.
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