Ongoing corporate counselNon-compete agreements with employees in Vietnam: no statute, split court practice, and a precedent that only settles arbitration. How to draft one, what a group template gets wrong, and what an employer can still recover.
Ongoing corporate counselRelated party transactions in Vietnam under the Law on Enterprises: who counts as a related person, which body approves, how interested votes are excluded, and how this differs from transfer pricing.
Ongoing corporate counselTransfer pricing in Vietnam under Decree 255/2026/ND-CP: the 12 related-party tests, Appendix I and documentation, exemptions, the 30% interest deduction cap with a worked example, CbCR, penalties and a 2026 checklist.
Ongoing corporate counselSalary scale in Vietnam: who must have one, why no registration is needed, the Vietnam minimum wage 2026 by region, consultation and publication, bonus policies that keep payroll tax-deductible, social insurance and fines under Decree 283/2026.
Ongoing corporate counselTrade union fee in Vietnam for foreign-invested employers: the 2% on the social insurance payroll, whether expats count, deadlines, relief, fines under Decree 283/2026 and CIT treatment.
Ongoing corporate counselA franchise agreement in Vietnam under the Law on Commerce and Decree 35/2006/ND-CP as amended: the one remaining franchisor condition, when MOIT registration applies, the 15-working-day disclosure rule, a clause checklist, trademark and technology points, tax on franchise fees paid abroad and penalties.
Investment & licensingInvestment incentives in Vietnam under the Law on Investment 143/2025 and Decree 96/2026: the three routes to eligibility, why the investment and tax lists differ, CIT rates and holidays, special incentives, expansion projects, IRC versus self-assessment, clawback and the global minimum tax.
Ongoing corporate counselReduce charter capital in Vietnam: when the Law on Enterprises allows it, who approves, the filing and deadlines, fines, IRC amendment, the investment capital account and tax on returned capital.
M&A and due diligenceA share purchase agreement in Vietnam for a foreign acquirer: form and notarisation, conditions precedent, VND pricing and payment route, warranties and indemnities, the 8% penalty question, escrow, tax withholding, governing law and arbitration.