FLAT Legal Journal
Transferring an investment project — selling all or part of a project to another investor instead of continuing it — is one of the most common transactions for…
Read article ↗
How much personal income tax must a foreign individual investor pay on a capital transfer? Illustration: Tax calculation on accounting documents When a foreign individual investor transfers their…
Read article ↗
What must FDI enterprises with related-party transactions do about transfer pricing? Illustration: Analyzing corporate financial data From 01/07/2026, Vietnam’s legal framework for tax administration of related-party transactions entered…
Read article ↗
What corporate income tax incentives can FDI projects enjoy? Illustration: Calculator on tax forms Corporate income tax (CIT) is a decisive factor when foreign investors choose where to…
Read article ↗
Are FDI enterprises required to have their financial statements audited? Illustration: Auditing corporate accounting documents The answer is yes. Under Clause 1, Article 37 of the Law on…
Read article ↗
Short answer Illustration: Colleagues discussing work at the office A representative office of a foreign trader in Vietnam functions only as a liaison office: researching the market, promoting…
Read article ↗
Short answer Illustration: Modern office building architecture A branch is not a legal entity, keeps dependent accounts, and the parent bears unlimited liability; it may only operate in…
Read article ↗
Short answer Illustration: High-rise commercial building A foreign organization may establish a 100% owned subsidiary in Vietnam (usually a single-member LLC owned by the foreign organization). The biggest…
Read article ↗
Short answer Illustration: Signing company establishment documents A foreign individual may establish a single-member limited liability company in Vietnam as its sole owner. The process has five steps:…
Read article ↗
Short answer Illustration: Modern office building In principle, the market-access restriction list applies equally to individual and organizational foreign investors (Article 8, Law on Investment 2025). The differences…
Read article ↗