中文简体
All Information Event promotion Q&A. Dynamic
Scope of application of foreign contractor tax, dividends, interest and royalties | Vietnam Tax Guide 2024 (9)
The foreign contractor tax applies to foreign organizations and individuals that conduct business or earn income in Vietnam under an agreement with Vietnamese parties, including foreign-owned companies.
Vietnam Investment
Tax Guide
2024-07-08 08:43:58 Page view：2359
BEPS Initiative, Pillar 2 | Vietnam Tax Guide 2024 (8)
2022 年 2 月 9 日，越南签署了《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》（“公约”或“MLI”），成为第 99 个加入公约的管辖区。公约生效。
Tax Guide
Vietnam investment
2024-07-04 09:09:58 Page view：2528
Transfer Pricing Audit and Advance Pricing Agreements | Vietnam Tax Guide 2024 (7)
Decree No. 132/2020/ND-CP (“Decree No. 132”) sets out Vietnam’s transfer pricing rules. Vietnam’s transfer pricing rules also apply to domestic related-party transactions.
Vietnam Investment
Tax Guide
Transfer Pricing
2024-07-04 09:07:57 Page view：2597
Transfer Pricing Returns and Documents | Vietnam Tax Guide 2024 (6)
Compliance requirements include annual reporting of related-party transactions and the transfer pricing method used, and taxpayers confirming the arm's length value of their transactions (or making voluntary adjustments).
Investment in Vietnam
Transfer Pricing
Tax Guide
2024-07-01 09:31:00 Page view：2341
Transfer pricing: related party definition, method and selection of comparables | Vietnam Tax Guide 2024 (5)
Decree No. 132/2020/ND-CP (“Decree No. 132”) sets out transfer pricing rules in Vietnam.
Investment in Vietnam
Transfer Pricing
Tax Guide
2024-07-01 09:28:42 Page view：2256
Corporate Income Tax: Losses, Management, Profit Remittance丨Vietnam Tax Guide 2024 (4)
Taxpayers can carry forward all tax losses continuously for a maximum period of five years. Losses from incentive activities can be offset against profits from non-incentive activities and vice versa.
Vietnam Investment
Tax Guide
Corporate Income Tax
2024-06-28 09:24:33 Page view：2127
Calculation of taxable profits and non-deductible expenses for corporate income tax | Vietnam Tax Guide 2024 (3)
Taxable profit is the difference between gross income (whether domestic or foreign source) and deductible expenses plus other taxable income. Taxpayers must prepare an annual corporate income tax return, which includes a section on adjustments to accounting profit to arrive at taxable profit.
Vietnam Investment
Tax Guide
2024-06-28 09:22:38 Page view：2120
Corporate Income Tax丨Vietnam Tax Guide 2024
Companies are subject to the tax rates set out in the Corporate Income Tax Law. The standard corporate income tax rate is 20%.
Invest in Vietnam
Tax Guide
2024-06-27 09:06:40 Page view：2055
Tax Overview丨Vietnam Tax Guide 2024
Most business activities and investments in Vietnam will be subject to the following taxes: ● Corporate income tax; ● Various withholding taxes; ● Capital gains tax; ● Value added tax; ● Import duties; ● Personal income tax for Vietnamese and foreign employees; ● Social security, unemployment insurance and health insurance contributions.
Vietnam Investment
Tax Guide
2024-06-27 09:03:22 Page view：2038
Which services are considered tax services and require a tax agent license?丨Cambodian tax questions and answers（56）
Which services are considered tax services and require a tax agent license?
Cambodia Investment
Taxation
2024-06-26 09:14:20 Page view：2052
Can a small taxpayer company enjoy a minimum 3-year tax exemption after tax registration?丨Cambodian tax questions and answers（55）
Can a small taxpayer company enjoy a minimum 3-year tax exemption after tax registration?
Cambodia Investment
Taxes
2024-06-26 09:09:21 Page view：2143
Does the taxation authority have priority over the taxpayer’s property?丨Cambodian tax questions and answers（54）
Does the tax authority have priority over the taxpayer's property? If the public release of the General Department of Taxation occurs after the collateral rights.
Cambodia Investment
Taxes
2024-06-25 09:10:12 Page view：2188
Previous 678910 Next
Recommendation service
Southeast Asia business inspection
Southeast Asia business inspection
In order to help customers explore markets, seek business opportunities, and understand the economic situation, Panda Overseas tailors on-site inspection plans for companies that intend to carry out investment activities overseas, and provides comprehensive, refined, and customized inspection services to allow companies to conduct on-site inspections for customers. Conduct in-depth investigations and research on markets, suppliers, competitors, etc. to help companies make correct investment decisions. Service area:None
Overseas factory site selection|factory construction
Overseas factory site selection|factory construction
Site selection is an important step before an enterprise actually puts into operation. The decision-making issue of site selection usually affects the enterprise's investment income, operating costs, tax policy preferences, sales channels, enterprise competitiveness, enterprise resource utilization, and the sustainable development of the enterprise, etc. Many aspects. Service area:None
BOI certificate application-Thailand
BOI certificate application-Thailand
Applying for an "Investment Promotion License" from BOI is currently a favored way of investing in Thailand by Chinese-funded enterprises. Service area:Thailand
Monthly accounting and tax filing-Vietnam
Monthly accounting and tax filing-Vietnam
Vietnam is a member of the World Trade Organization. Both domestic and foreign-funded enterprises adopt unified tax standards and implement different tax rates and exemption periods for projects in different fields. The main taxes in the current tax system are: corporate income tax, value-added tax, import and export tax, special sales tax, personal income tax, resource tax, agricultural land use tax, non-agricultural land use tax, environmental protection tax, property tax, stamp tax, and house tax. wait. Service area:Vietnam
Hot news
1 Subsequent procedures and precautions for applying for Thailand BOI certificate丨PDAEXSEA 2 Recognition of Permanent Establishment under the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (53) 3 PDAEXSEA and the Indonesian delegation visited the Shenzhen Investment Chamber of Commerce and the Shenzhen Chamber of Commerce to explore new opportunities for cooperation 4 Scope of Application of the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (52) 5 Indonesia's Double Taxation Agreement and China-Indonesia Taxation Agreement丨Indonesia Tax Guide 2025 (51) 6 PDAEXSEA (Indonesia) strategic cooperation signing ceremony and ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL China unveiling ceremony were successfully held 7 The Industry Overseas Alliance reached a strategic cooperation with ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL 8 Determination criteria for thin capitalization and tax adjustments | Indonesian Tax Guide 2025 (50)
Recommended course

"Compliance Management of "Going Global" Enterprises" Total 9 sections

1369 Learned ￥198.00

International engineering and labor tax practice sharing Total 9 sections

1253 Learned ￥198.00

"Individual Income Tax Practices for Overseas Dispatched Personnel of "Going Global" Enterprises" Total 7 sections

1435 Learned ￥198.00

"Challenges and Responses to International Taxation for "Going Global" Enterprises—Cross-Border Taxation" Total 11 sections

1358 Learned ￥198.00

How to respond to tax audits in 2022? Total 8 sections

1410 Learned ￥30.00

Interpretation of tax incentives for investment in Southeast Asia Total 2 sections

1353 Learned ￥30.00

Land holding restrictions for foreign-funded enterprises investing in Southeast Asia Total 1 sections

1450 Learned ￥30.00

Recommended

Tax Guide for Chinese Residents Investing in Indonesia 2024 Edition

512 downloaded

Free

Tax Guide for Chinese Residents Investing in Cambodia 2024 Edition

552 downloaded

Free

Tax Guide for Chinese Residents Investing in Vietnam 2024 Edition

503 downloaded

Free

Tax Guide for Chinese Residents Investing in Thailand 2024

567 downloaded

Free

Tax Guide for Mainland Chinese Residents Investing in the Hong Kong Special Administrative Region (2024 Edition)

550 downloaded

Free

2024 Southeast Asia E-commerce Market Insights Report

761 downloaded

Free

In-depth Insight Report on the Globalization of Chinese Enterprises: Southeast Asia

746 downloaded

Free

United Nations: World Investment Report 2024

708 downloaded

Free