Vietnamese
Penalties for illegal foreign currency transactions.
Illegal foreign currency transactions constitute a violation of law and may be subject to administrative penalties depending on the nature and severity of the violation.
Investment incentives and investment support in Vietnam: Key issues for foreign investors
Investment incentives and investment support in Vietnam: Key issues for foreign investors
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,
Conditions for commercial arbitration in Vietnam
Conditions for commercial arbitration in Vietnam
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?
Which allowances are deductible when calculating corporate income tax (CIT) in 2026?
Which allowances are deductible when calculating corporate income tax (CIT) in 2026?
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.
Forms of outward investment
Forms of outward investment
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.
3 highlights of Circular No. 40/2026/TT-BTC on fee and charge exemptions in transport
3 highlights of Circular No. 40/2026/TT-BTC on fee and charge exemptions in transport
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.
Comparison Between Decree 103/2026/ND-CP and Decree 31/2021/ND-CP on Outward Investment: New Points, Impacts, and Document Checklist
Comparison Between Decree 103/2026/ND-CP and Decree 31/2021/ND-CP on Outward Investment: New Points, Impacts, and Document Checklist
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
Market access restrictions for foreign investors in Vietnam
Market access restrictions for foreign investors in Vietnam
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.
Key new points of Decree 57/2026/ND-CP on restructuring State capital in enterprises
Key new points of Decree 57/2026/ND-CP on restructuring State capital in enterprises
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.
Revised Technology Transfer Law expected to provide fresh impetus for innovation
Revised Technology Transfer Law expected to provide fresh impetus for innovation
In the context of accelerated digital transformation and international integration for sustainable development, the revised Law on Technology Transfer is expected to create a fresh momentum for enterprises to improve their technological capabilities and competitiveness, thereby contributing to the development of a modern, transparent and efficient technology market.
Distinguishing disputes involving foreign elements from international disputes: a Comprehensive legal analysis
Distinguishing disputes involving foreign elements from international disputes: a Comprehensive legal analysis
In cross-border commerce and international investment, the terms "dispute involving foreign element" and "international dispute" are frequently used interchangeably — often incorrectly.
