Vietnam continues to refine and amend it economic and administrative procedures and structures to meet ongoing global commitments for integration, and to progress the advancement of the domestic economy. The Law on Investment 2014 and Law on Enterprise 20

On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (Circular 48)providing guidance on the accounting and tax treatment of provisions for devaluation of inventories, losses on investments, doubtful debts and warranties for products, s

On 6 September 2019 significant changes come into effect regarding Capital Accounts and capital flows for foreign investors in Vietnam, including transitional arrangements for certain existing investors. This Client Alert looks at the changes, and details