Vietnam: Draft Corporate Income Tax Law for public consultatio
KPMG Vietnam
3rd July 2024
On 11 June 2024, the Vietnam Ministry of Finance ("MoF") released a Draft Corporate Income Tax Law for public consultation ("New Draft Law"). Among the key changes proposed in the New Draft Law is the application of 2% CIT on proceeds from the transfer of capital invested by foreign corporations directly or indirectly in non-public joint stock companies or limited liability companies in Vietnam.
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