Know how

Vietnam: Government Sets Legal Framework and Launches Pilot Program for Tokenized Assets

On 9 September 2025, the Government of Vietnam issued Resolution No. 05/2025/NQ-CP on the pilot implementation of the tokenized assets market in Vietnam. This landmark resolution establishes a five-year pilot program and introduces the first dedicated legal framework for tokenized assets in the country.

Vietnam Moves Toward a Digital Future: Draft Law on Digital Transition Released

On 19 August 2025, the Ministry of Science and Technology unveiled the second draft of the Law on Digital Transition for public consultation. This marks a bold step in Vietnam’s ambition to position itself as a regional digital powerhouse, laying the groundwork for widespread adoption of AI, big data, IoT, and blockchain.

Vietnam: Decree 239 Updated investment regulations

Decree No. 239/2025/ND-CP introduces new changes to Vietnam investment regulations. This decree creates immediate opportunities, incentives, and procedural requirements that will directly impact foreign investors and businesses operating in Vietnam.

Vietnam: New Vietnamese capital gains tax and interest withholding tax rules – an update

The Ministry of Finance has just released the 2nd draft of the decree guiding the implementation of the CIT Law, and also a draft circular guiding certain articles in the decree. Compared with the 1st draft released in July, this latest draft sets out various new amended provisions, including on the taxation of foreign corporates having income from (i) capital transfers and (ii) loan interest. ​

Vietnam: Process of investing abroad for projects not requiring approval for investment policy

The Investment Law 2020 not only allows investors to invest in Vietnam from abroad but also enables investors to invest from Vietnam to foreign countries. Accordingly, investors need to pay attention to several issues related to foreign investment as follows: Types of entities investing abroad, forms of foreign investment, and procedures for foreign investment.

Vietnam: Some considerations for the transfer of overseas investment capital

Vietnamese Investors must comply with both the laws of VietNam and the laws of the host country for offshore investments. The following are some important considerations that Vietnamese Investors should be aware of to ensure compliance with Vietnamese law when transferring overseas investment capital:

Vietnam: Understanding the methods of terminating labour contracts and key factors to consider

There are numerous cases where labour contracts are terminated without following the proper procedures, resulting in serious legal consequences for the employer. To support employers in gaining a comprehensive understanding, this article outlines several common methods of terminating labour contracts in accordance with current laws and analyses important factors that employers should consider to ensure legality and minimize risks.

Vietnam: Purposes of foreign loans without Government’s guarantee

Foreign borrowing on a self-borrowing, self-repaying basis through loan agreements and disbursement in cash has become an increasingly common method of capital mobilization for enterprises. However, as such borrowings may impact on national economic and financial stability, borrowers must meet specific conditions to obtain foreign loans without a government’s guarantee.

Vietnam: Notes when drafting a technology transfer agreement

This article presents key clauses and important contents that must be carefully considered when drafting a Technology Transfer Agreement to ensure a successful and legally effective transaction.

Vietnam Moves Toward a Digital Future: Draft Law on Digital Transition Released

On 19 August 2025, the Ministry of Science and Technology unveiled the second draft of the Law on Digital Transition for public consultation, a bold step in Vietnam’s ambition to position itself as a regional digital powerhouse, laying the groundwork for adoption of AI, big data, IoT, cloud computing, and blockchain.

Vietnam: Amended Food Safety Law Set to Debut in Late 2025

On 18 July 2025, the Ministry of Health released the second draft of the Amended Law on Food Safety. This draft marks the first major overhaul since the 2010 Law on Food Safety and reflects the Government of Vietnam’s effort to address enforcement gaps, strengthen consumer protection, and align with international practices.

Vietnam: Four Shipping Companies Fined for Unfair Competition Practices

In mid-2025, Vietnam’s Competition Commission issued several administrative penalties penalties for shipping companies who have committed unfair competition activities by breaching Article 45.5(a) of the 2018 Law on Competition. Each company was fined VND 200 million and forced to provide a correction statement. Below are the summaries of the companies and their violation.

Vietnam issues Decree on implementation of Global Minimum Tax rules under OECD Pillar Two Framework​

On 29 August, the Government issued Decree 236/2025/NĐ-CP, setting out top-up tax regulations pursuant to Resolution 107/2023/QH15. This long-anticipated decree establishes the legal framework for applying the Global Anti-Base Erosion (GloBE) rules under the OECD Pillar Two framework in Vietnam, including the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Income Inclusion Rule (IIR).​

Vietnam: Draft Decree on International Financial Centre Establishment Released for Public Consultation

On 13 August 2025, the Ministry of Finance released the draft decree on International Financial Centre Establishment in Vietnam for public consultation. The Draft Decree has been prepared pursuant to Resolution No. 222/2025/QH15 regarding an International Financial Centre in Vietnam.

Vietnam: New Vietnamese capital gains tax and interest withholding tax rules – an update

The Ministry of Finance has just released the 2nd draft of the decree guiding the implementation of the CIT Law, and also a draft circular guiding certain articles in the decree. Compared with the 1st draft released in July, this latest draft sets out various new amended provisions, including on the taxation of foreign corporates having income from (i) capital transfers and (ii) loan interest. ​

The Transshipment Conundrum Part 2

Vietnam: Key Issues in the Draft Amendment to the Land Law 2024

The Amendment Draft introduces reforms in land-use planning, decentralization of authority, and payment flexibility to improve efficiency and investor convenience. Key contradictions and unclear definitions—particularly on capital contribution, foreign-invested business organizations, and socio-economic development projects—remain unresolved.

Vietnam: The First Blockchain Payment Solution Approved For Trial - How Does Da Nang’s International Financial Center Differ From The Rest Of Vietnam?

In a significant step toward building and operating a Financial Center, the People’s Committee of Da Nang has issued Decision No. 1181/QĐ-UBND approving a time-limited controlled trial (“sandbox”) for the innovative financial technology solution Basal Pay, developed by AlphaTrue Solutions JSC.

The Transshipment Conundrum Part 1

This is a two-part series exploring the importance of transshipment in the new global trade order under President Trump’s Executive Orders and how manufacturers should navigate this tricky and unclear issue. Part 1: The Transshipment Shock

Vietnam: First Draft of the Law on E-Commerce Released for Public Consultation

On 22 June 2025, Vietnam’s Ministry of Industry and Trade released the first draft of the Law on E-Commerce for public consultation. This marks a major development in the country’s digital regulatory landscape. Until now, Vietnam’s e-commerce sector has been governed primarily by sub-law instruments, most notably Decree No. 52/2013/ND-CP dated 16 May 2013, as amended.