FLAT Legal Journal
Illustration: Calculator — Source: Wikimedia Commons (CC). A French industrial group runs a factory in Vietnam enjoying a 10 percent corporate income tax incentive in an industrial park.…
Read article ↗Illustration: Greenhouse for growing plants — Source: Wikimedia Commons (CC). A Dutch seed company breeds a drought-tolerant chilli variety it wants to protect in the EU while producing…
Read article ↗Illustration: Container port at sunset — Source: Wikimedia Commons (CC). When a fund manager in Amsterdam weighs expansion into Southeast Asia, the spreadsheet holds more than labour costs.…
Read article ↗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 ↗