On 24 June 2020, the Vietnamese Government released Decree 68/2020/NĐ-CP (“Decree 68”), which amended Decree 20/2017/ND-CP (“Decree 20”), concerning tax administration for enterprises with related-party transactions and the relaxing of interes

Foreign investment into Vietnam is a key driver for the Vietnamese economy – representing around 40% of the economic output, and accounting for greater than 70% of the country’s exports.