Vietnam Capital Flows: Structuring for Compliance and Control
Capital flows in Vietnam are less about restriction and more about structuring and execution. This guide outlines key compliance considerations for foreign investors, including capital contribution, banking channels, and profit repatriation. It highlights common pitfalls and how early-stage structuring decisions directly impact the ability to move capital in and out of Vietnam.
UBO in Vietnam: Corporate Structuring, Compliance & M&A Impacts
Ultimate Beneficial Ownership (UBO) is now a core compliance requirement in Vietnam, driven by strengthened AML regulations and FATF alignment. This article explores how UBO impacts corporate structuring, restructuring, and M&A transactions, highlighting key risks, disclosure obligations, and best practices for maintaining compliance and transaction certainty.
Vietnam Market Entry Handbook 2026
Vietnam continues to attract strong global investment, but entering the market requires navigating a unique regulatory and business environment. The Vietnam Market Entry Handbook 2026 by Alitium provides foreign investors with a practical overview of company structures, investment licensing, taxation, labour compliance and operational requirements when establishing a business in Vietnam.
Vietnam’s New CIT Exemptions: Clarification on Eligibility for FDI Enterprises
Vietnam’s Resolution 198/2025/QH15 and Decree 20/2026/NĐ-CP introduced a 3-year corporate income tax (CIT) exemption for newly established SMEs to strengthen the domestic private sector. However, recent guidance from the Ho Chi Minh City Tax Department confirms that enterprises with foreign investment capital are not eligible, even if they meet SME criteria.
Geopolitical Resilience and Structural Advantage: Why Vietnam, Singapore and Malaysia Stand Out for Global Investors
Amid rising geopolitical uncertainty and shifting global supply chains, Southeast Asia is increasingly attracting international capital. This article examines how Vietnam, Singapore and Malaysia each play a distinct role in the regional investment ecosystem, from manufacturing scale to financial structuring and fiscal competitiveness, and why investors are increasingly structuring operations across these three markets.
Vietnam Adopts the Apostille Convention: Simplifying Cross-Border Document Authentication
Vietnam’s adoption of the Hague Apostille Convention, effective September 2026, will simplify the authentication of foreign public documents used in Vietnam. The new system replaces the traditional multi-step consular legalization process with a single Apostille certification. This reform is expected to reduce processing time, lower administrative costs, and streamline cross-border transactions for businesses operating internationally.
Transfer Pricing Inspections in Vietnam: High-Risk Indicators and Common Violations
Transfer pricing inspections have become a key focus of the Vietnamese tax authorities as multinational group structures and cross-border transactions become more common. Enterprises engaging in related-party transactions are required to comply with Vietnam’s transfer pricing regulations, including disclosure obligations and the preparation of supporting documentation under Decree 20/2025/ND-CP.
Vietnamese tax authorities increasingly apply risk-based screening methods to identify companies that may warrant closer examination. Certain financial patterns and transaction structures (such as persistent losses, significant related-party payments abroad, or unusually low profitability compared with industry peers) may trigger transfer pricing audits.
Vietnam Country Profile 2026
Alitium’s Vietnam Country Profile 2026 provides a comprehensive overview of Vietnam’s economic performance, foreign direct investment trends, trade profile, labour market, infrastructure development and growth outlook. Designed for foreign investors, corporates and advisors, the guide highlights Vietnam’s 8.02% GDP growth in 2025, USD 38.42 billion in registered FDI, expanding middle class, competitive workforce and strategic ASEAN positioning.
The guide supports businesses evaluating market entry, expansion or supply chain diversification into one of Southeast Asia’s fastest-growing economies.
Singapore Family Offices
Singapore has become the leading Asia-Pacific hub for Single-Family Offices, supported by robust regulation, political stability and attractive tax incentives under Sections 13O and 13U of the Income Tax Act.
This article provides a practical overview of how Single-Family Offices are structured and regulated in Singapore, the qualifying criteria for tax exemptions, and the compliance obligations families should expect. It also examines recent and proposed MAS developments, including changes to class exemption frameworks, ownership structures, and anti-money laundering requirements, offering guidance for ultra-high-net-worth families considering Singapore as their long-term wealth management base.
Vietnam’s New PIT & CIT Exemptions & Incentives
On 15 January 2026, the Government of Vietnam issued Decree No. 20/2026/ND-CP (Decree 20), introducing a comprehensive package of Corporate Income Tax (CIT) and Personal Income Tax (PIT) incentives aimed at accelerating private sector growth, innovation, and startup activity.
Decree 20 provides targeted tax exemptions and reductions for newly established SMEs, innovative startups, startup support organisations, investors, and experts and scientists, with several incentives applying retrospectively from the 2025 tax year. The framework is activity-based rather than size-based, placing emphasis on innovation, research and development, and genuine economic substance.
This guide explains how Decree 20 operates in practice, including eligibility criteria, exemption periods, exclusions, and common risk areas, offering practical insight for foreign-invested enterprises, founders, and investors operating in Vietnam’s evolving tax environment.