Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Vietnam – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Treaties
Full text of tax treaties between Vietnam and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Vietnam – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Vietnam – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Vietnam – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
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Global individual tax handbook 2023
Surveys 101 different tax systems from around the world.
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Global corporate tax handbook 2023
Surveys 101 different tax systems from around the world.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
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BEPS 2.0 implementation: advances in Asia-Pacific and the China perspective
Sunny Leung and Conrad Turley of KPMG China survey the implications of the BEPS 2.0 rollout across the Asia-Pacific region. They consider particular jurisdictions in turn, and set out points of focus for businesses operating in the region.
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E-commerce feels heat of new Vietnam tax reforms
The Ministry of Finance is enhancing tax administration for e-commerce activities as part of its tax roadmap to make Vietnam a high-income country by 2030.
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Vietnam's tax reforms spell headaches for business
The article discusses the impact of tax reform, such as increase in value-added tax (VAT) rate, on industries in Vietnam. It states that changes include VAT on exports, introduction of sugar tax and special sales tax, boost in personal and corporate income taxes and royalties. Comments by Christopher Marjoram, partner at PwC in Ho Chi Minh City, are included.
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Who is entitled to tax exemption under an ODA project in Vietnam?
The article observes that Vietnam has received over the last three decades a large amount of official development assistance (ODA) from other countries. It indicates that the country has established preferential policies for foreign contractors and individuals who carry out ODA-funded projects. It also informs that individuals who meet criteria for ODA-funded projects must obtain certification of such from the relevant ODA management agency and then apply for a tax exemption certificate.
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How to interpret the meaning of "an entity principally holding immovable property" under Vietnam's regulations
The article focuses on the meaning of an entity principally holding immovable property under regulations in Vietnam.
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APA: An effective tool for transfer pricing management
The article discusses the advanced pricing agreement program (APA) introduced by the Vietnamese tax authorities on November 20, 2012 to provide taxpayers and itself with tax certainty, transfer pricing planning, protection from tax evasion and tax efficient management. A definition of APA under the Law of Tax Governance is provided. The information that must be contained in an APA include the method and mode of calculating the taxable price and the clauses on liability of the taxpayers.
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