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Tax exemption threshold of 500 million VND/year for business households and issues to be considered reasonably

The adjustment of tax policies for business households and individuals is always a brainstorming problem for policymakers: it must ensure fairness, avoid creating a burden on vulnerable groups, and at the same time not erode sustainable revenue for the budget. In the context that Vietnam is promoting the process of tax transparency, modernizing management and encouraging digitalization, raising the tax exemption threshold for business households to 500 million VND/year is considered a concession step to reduce financial pressure, encourage the legalization of operations and create room for business households to reinvest . However, the "simplification" with a common number raises many practical issues that need to be discussed. Is the threshold of 500 million VND, if applied "mechanically", suitable for the characteristics of the industry, household structure and regional differences, or is it necessary to have complementary mechanisms for the policy to achieve the desired effect?

When personal data held by businesses is attacked by malicious code

On June 26, 2024, the Singapore Personal Data Protection Commission (PDPC) was notified of a data breach involving the company's servers infected with ransomware around June 24, 2024. As a result, the personal data of 190,589 individuals was stolen and posted for sale on the dark web .

When an M&A transaction involves a third party with an outstanding and attractive proposition

On October 29, 2025, Metsera received an active acquisition proposal from Novo Nordisk. This event has triggered a potential "scramble" between three major pharmaceutical companies. Metzera's quick response to Novo Nordisk's proposal, just one day after receiving it, shows how attractive this proposal is to the target company's Board of Directors.

The Poison Pill strategy in M&A initiated by Martin Lipton

The "Poison Pill" strategy, or more accurately the Stockholder Rights Plan, is one of the most important legal legacies of Martin Lipton, founder of the law firm of Wachtell, Lipton, Rosen & Katz. The introduction of this strategy in the early 1980s fundamentally changed the landscape of hostile takeovers and acquisitions in the United States.

Legal risks from a tax administrative case

For FDI enterprises, determining corporate income tax obligations arising from the transfer of contributed capital is always a big challenge, especially when tax authorities and enterprises have different interpretations of tax bases, exchange rates, and regulations on administrative procedures.

Managing the target company in the M&A post-signing transition phase: Lessons from X Corp.'s acquisition of Twitter.

The transition phase in mergers and acquisitions (M&A) is the period from the signing of the merger agreement to the official closure of the transaction. This is one of the riskiest and most sensitive periods for corporate governance. Nominal control of the company still belongs to the former management, but their motivations and economic interests have been fundamentally altered by the imminent sale of the company. This is a period that buyers often refer to as the period of "lame duck fiduciaries." The target company management may now be those who have lost the motivation to act in the best interests of the company after their personal interests are no longer tied to the long-term performance of the business.

Forecast of privacy disputes in Vietnam in the near future [1]

The article provides some in-depth opinions on legal risks and expected litigation trends related to personal data privacy in Vietnam in the near future. Especially from January 1, 2026, the time when the Law on Personal Data Protection (Law on PDP) officially takes effect and creates a solid foundation for litigation activities to protect the privacy.

Important points in the latest updated the Draft Law on Artificial Intelligence

Facing the urgent requirement to effectively manage new technologies and keep up with the world's development trends, Vietnam is gradually building and perfecting a separate legal framework for artificial intelligence. This is not only a necessary step to ensure safety and transparency in the application of artificial intelligence in multiple fields and industries, but also to create a stable legal corridor, promote innovation and support entities to participate in the digital technology ecosystem.

The strategic role of Non-Disclosure Agreement (NDA) in M&A transactions

In mergers and acquisitions (M&A), a Non-Disclosure Agreement (NDA), is not just a paperwork but a critical legal and strategic foundation to protect the seller's business and at the same time protect the buyer's investment strategy. NDAs mark the beginning of an in-depth due diligence process where parties share sensitive information.

Some cases of international personal data protection violations and lessons for Vietnamese businesses

In the context of the 2025 Personal Data Protection Law (“PDP Law”) and Decree 13 imposing stricter requirements on data processing activities, reviewing international case studies is essential for businesses to identify risks and strengthen their compliance frameworks. Incidents involving British Airways, the Academy of Medicine Singapore, Shein, and TikTok demonstrate that even a single gap in security measures, internal procedures, or consent-management mechanisms can result in large-scale data breaches and significant regulatory penalties. This article consolidates and analyses these cases in comparison with the corresponding provisions of the PDPL and Decree 13, with the aim of providing Vietnamese businesses with practical lessons to improve their technical safeguards, privacy policies, and data-governance processes.

Procedure instructions assessment of impacts on cross-border data transfer and processing

Cross-border data transfer and processing is increasingly common in the context of intense digitalization. In order to ensure data security and comply with legal regulations, Decree 165/2025/ND-CP has issued an impact assessment procedure before data is transferred abroad.

Draft Decree guiding the Law on Chemicals 2025: The Government concretizes a new strategy in the development of Vietnam's chemical industry

The Law on Chemicals 2025, which has been approved by the National Assembly and will officially take effect on January 1, 2026, marks an important turning point in the process of completing the legal framework regulating the chemical industry in Vietnam. The promulgation of this Law not only aims to meet the requirements of sustainable, safe and environmentally friendly development, but also demonstrates the State's strategic orientation in improving the competitiveness of the chemical industry in the context of deep international integration.