FLAT Legal Journal
Kitchen cabinets and furniture exported to the EU: the timber is Vietnamese-originating, but what about imported hinges, drawer slides and handles? For wooden furniture, the 10% tolerance in…
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A German investor putting capital into Viet Nam: how many times are repatriated profits taxed? The Viet Nam–Germany double taxation agreement (signed in 1995) answers by dividing taxing…
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Vietnamese shirts and jeans exported to the UK: the UKVFTA (in force 01/05/2021) offers preferential rates — but textiles face the strictest origin rules among FTAs. Where the…
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A Vietnamese company storing UK customer data on servers in Viet Nam — a breach? Post-Brexit, the UK runs its own UK GDPR (similar but not identical to…
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CBAM is usually told from the exporter’s side — but the party signing the declaration and paying is the EU importer. For importers in the Netherlands and France…
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Vietnamese coffee — a billion-USD export to the EU — must from 2026 prove it was grown on deforestation-free land. The EUDR (Regulation (EU) 2023/1115) does not ask…
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Japanese investors have long been the largest foreign investors in Viet Nam. In disputes with Vietnamese state authorities, Japanese investors hold a tool not every foreign investor has:…
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For the same shipment to Australia, a business may choose the CPTPP or RCEP — Australia is party to both. Choose right and the duty rate can differ…
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ESOP — discounted share issuance to employees — is the talent-retention tool of listed companies and startups. But an ESOP is not a simple “share bonus”: it is…
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Many companies assume a few lines in the internal regulations — “no disclosing secrets, no joining competitors” — are enough to lock in key staff. In reality confidentiality…
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