FLAT Legal Journal
Illustration: Shrimp hatchery — Source: Wikimedia Commons (CC). A pangasius processor in Dong Thap had exported to Spain for years. One day the importer reported that customs had…
Read article ↗Illustration: Recycled plastic pellets — Source: Wikimedia Commons (CC). A plastic-pipe producer in Long An had shipped to Poland for two uneventful years. On the fortieth consignment, the…
Read article ↗Illustration: Steel metallurgical plant — Source: Wikimedia Commons (CC). A steel-pipe manufacturer near Haiphong uses German billets, rolls and welds them in Vietnam, then ships the same product…
Read article ↗Illustration: Printed circuit board (PCB) — Source: Wikimedia Commons (CC). A circuit-board maker in Bac Ninh shipped a EUR 40,000 consignment to the Netherlands. On the commercial invoice,…
Read article ↗Illustration: Coffee roasting at a roastery — Source: Wikimedia Commons (CC). A coffee roaster in the Central Highlands blends 96 percent Vietnamese beans with 4 percent imported beans…
Read article ↗Image: CN Tower, Toronto — Source: Pexels, by Kamal El Douaihy (Pexels License). Low-taxed profits in Vietnam can now trigger top-up tax in Canada A manufacturing group headquartered…
Read article ↗Image: Street in Berlin — Source: Pexels, by Barbara Barbosa (Pexels License). One investment decision, two very different rulebooks An investor weighing a subsidiary in Vietnam against one…
Read article ↗Image: Cotton harvest by machine — Source: Pexels, by Mark Stebnicki (Pexels License). “Presumed guilty” at the US border Picture your garment shipment from Vietnam held at a…
Read article ↗Image: Factory workers — Source: Pexels, by EqualStock IN (Pexels License). International commitments meet the buyer’s questionnaire A garment exporter shipping to Canada and Mexico — both CPTPP…
Read article ↗Image: Container port at night — Source: Pexels, by Oleksiy Yeshtokyn (Pexels License). “Almost the same as the EVFTA” is not “the same file twice” After Brexit, the…
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