Vietnam Tax Guide: Domestic Fiscal System and International Treaties [Paperback]

Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal system has recently been reformed in order to better align rules with the countrys economic development. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations. This book describes in detail Vietnams complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis. 

Vietnams rapid growth makes it a hotspot for inward investment. This up-to-date guide to the countrys tax system explains how to calculate liabilities, outlines the terms of Hanois bilateral fiscal treaties, and details available grants and incentives.

PART I: Vietnamese Tax System.- 1 Introduction to the Vietnamese Tax System.- 2 Personal Income Tax.- 3 Income Tax on Enterprises.- 4 Turnover Taxes and Other Taxes.- 5 Audit and Transfer Pricing Policies.- PART II: International Treaties.- 6 Introduction to International Taxation and Treaties.- 7 American Area Treaties.- 8 Asian Area Treaties.- 9 European Area Treaties.Lorenzo Riccardi is a Tax Advisor and Certified Public Accountant specializing in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting those looking to make foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and a partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.

Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal³(