Data protectionData breach liability in Vietnam for foreign-invested companies: why the Vietnamese subsidiary cannot currently be prosecuted for data offences, which individuals can, how compensation to data subjects works, the PDPL fine caps, recourse against group companies and processors, and where it differs from the GDPR.
Data protectionA Vietnamese subsidiary cannot simply publish the group's GDPR privacy policy. When a website privacy policy is mandatory in Vietnam, and the eight points to rewrite: legal bases, sensitive data, withdrawal, response deadlines, transfers, language and e-commerce rules.
Investment & licensingSuspending an investment project in Vietnam under Article 35 of the 2025 Law on Investment and Article 65 of Decree 96/2026: the Form I.1.11 notice within 5 working days, the 12-month total cap, suspensions ordered by the authorities, how it differs from a company's business suspension, and the effect on the schedule, deposit, tax, land, staff and fines.
Investment & licensingVAT refunds for investment projects in Vietnam under VAT Law 48/2024/QH15, Decree 181/2025/ND-CP and the procedure in force from 1 July 2026: eligibility, the VND 300 million offset test, carry-forward cases, the one-year deadline, where to file, the dossier and deadlines.
Investment & licensingThe indirect investment capital account in Vietnam under Circular 03/2025/TT-NHNN: which foreign investors must use it, the boundary with the DICA after Circular 38/2026, permitted receipts and payments, a 30% share purchase walked through, closing the account and sending dividends and sale proceeds home.
Investment & licensingThe global minimum tax in Vietnam under Resolution 107/2023/QH15 and Decree 236/2025/ND-CP: scope, QDMTT versus IIR, a worked top-up calculation for a subsidiary on a 10% CIT incentive, notification, registration and filing deadlines, and the Investment Support Fund under Decree 182/2024/ND-CP.
M&A and due diligenceA joint venture in Vietnam under current law: why it is an ordinary LLC or joint stock company, new company or buy-in, sector ownership caps, the 50% threshold, charter versus JV agreement, default vetoes, related-party contracts, governing law, arbitration, merger filing and exit.
M&A and due diligencePrivate placement of shares in Vietnam under Article 125 of the Law on Enterprises: conditions, pre-emptive rights of existing shareholders, pricing, the placement plan, investment registration for a foreign investor, which bank account to pay into, lock-ups and post-closing filings.
Investment & licensingThe special investment procedure in Vietnam under Article 28 of Law 143/2025/QH15 and Articles 46 to 50 of Decree 96/2026/ND-CP: eligible zones, excluded projects, the approvals it removes and the ones it does not, the commitment file under Circular 55/2026, the 15-working-day IRC, deposits and post-licensing inspection.