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Temporary Residence Cards: Significant Changes for Small Investors
VIETNAM INSIGHT

Temporary Residence Cards: Significant Changes for Small Investors

From 1 July 2020, the laws surrounding the issuing of Temporary Residence Cards (TRC) for small investors in Vietnam change significantly. Foreign investors who currently hold (or are planning to hold) a TRC based upon their individual investment into a V

Vietnam Transfer Pricing: the Impact on Small Businesses
VIETNAM INSIGHT

Vietnam Transfer Pricing: the Impact on Small Businesses

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