7 February 2024

This issue of the Vietnam Quarterly Bulletin summarises some of the key developments in Vietnam for the fourth quarter of 2023.

The following key developments are featured in this issues:

  • Global minimum corporate tax of 15% imposed from 1 January 2024
  • Vietnam amends conditions for recruitment of foreigners

The Vietnam Quarterly Bulletin Q4 2023 can be downloaded here.

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Knowledge Highlights 8 April 2024

Start-ups and other specified enterprises in Ho Chi Minh City exempt from corporate and personal income tax

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