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M&A is a complex field, each agreement is worth tens of billions of VND or more, so it is impossible to be subjective in the drafting and implementation of contracts. The use of many discrete and inconsistent contracts/documents is not only not "safer", but on the contrary, it also opens up dangerous loopholes, leading to risks for transactions and can cause protracted disputes between parties.
As of March 1, 2026, the Law on Artificial Intelligence 2025 ("Law on AI") has officially come into effect, marking a transformation when it is officially recognized separately in specialized legal regulations. Currently, the Government is also urgently collecting comments on 04 draft documents, including: (i) Decree guiding the implementation of the Law on AI; (ii) Circular guiding the National Artificial Intelligence Ethics Framework; (iii) 02 Decisions related to the List of high-risk artificial intelligence systems and the List of datasets for the development of artificial intelligence in essential fields to soon complete this very new legal framework in Vietnam.
The rise of generative AI in recent years is not merely a technological trend but has become a core catalyst to reshape the growth strategy of businesses. The global M&A market is on track to recover strongly with the total transaction value in the first nine months of 2025 reaching $1.93 trillion, up 10% year-on-year . In particular, AI plays the role of the "heart" of megadeals (over $5 billion) and is a vital factor that forces old competitors to shake hands to survive.
Schools around the world as well as in Vietnam are using more and more technology in teaching and learning. Creating conditions for educational technology (EdTech) companies to take advantage of and fully exploit the "data gold mine" of students. This forces countries, including Vietnam, to take action to strictly protect student data in an increasingly digital educational environment.
Branches in the corporate governance structure are a common model for expanding operations by area, for operation and decentralization of contract signing. But in order to operate the branch in accordance with the law in practice, should the enterprise authorize the branch or the head of the branch?
The Law on Investment 2025 was officially approved by the National Assembly on December 11, 2025, including 07 Chapters, 52 Articles and 04 Appendices that have replaced the Law on Investment 2020. The Law on Investment 2025 officially takes effect on March 1, 2026 with the expectation of removing administrative barriers, improving the quality of the investment and business environment, and improving competitiveness in attracting Vietnam's foreign investment capital in the new development period.
Tax inspection is an activity of assessing taxpayers' compliance with tax laws, helping tax authorities identify violations. This is a mandatory responsibility of businesses, so overcoming errors in documents, invoices and tax declaration not only helps to avoid arrears and fines but also improves the reputation and stability of business activities. When conducting tax inspections at enterprises, the management agency has pointed out a series of common errors for taxes such as Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT) and contractor tax. Common mistakes such as invalid invoice declarations, non-deductible expenses, non-deduction of payable taxes and many other errors, lead to large tax arrears and fines. In this article, we will clarify these errors, and at the same time propose recommendations to help businesses overcome and prevent similar errors in business operations.
The separation of enterprises entails a series of tax procedures and problems, from corporate income tax (CIT), personal income tax (PIT) to the handling of loss carryover, interest expenses, etc. The case of Vinpearl separating Vinpearl Cua Hoi into an independent enterprise is a typical example of the complex tax obstacles that need to be removed when conducting this activity.
According to the Law on Personal Data Protection 2025 (Law on PDP), medical data is classified as sensitive personal data "associated with the privacy of individuals, when infringed upon, will directly affect legitimate rights and interests". This reflects the importance of protecting health records, personal information of patients. In a healthcare setting, patient trust in information confidentiality is crucial. If patients suspect that their information has been disclosed or used unauthorized, they may lose trust, not cooperate fully with treatment, or be afraid to honestly declare sensitive matters.
On November 20, 2025, Abbott Laboratories officially reached an agreement to acquire Exact Sciences Corporation with an enterprise value of up to $23 billion . Abbot is a well-known name in the nutrition industry in Vietnam. Although the deal is carried out entirely abroad, many questions arise whether this "giant" of the healthcare industry will be forced to carry out the procedure of notifying economic concentration with the Vietnamese authorities before completing the transaction?
The Annual General Meeting of Shareholders (AGM) is held every year in accordance with the law to ensure the right to participate in governance and supervision of shareholders, especially minority shareholders. In addition to the annual meetings, the General Meeting of Shareholders may hold extraordinary meetings when needs arise during the operation of the enterprise. These meetings play a central role in the adoption of important decisions, directly impacting the company's development direction, organizational structure, and business activities. However, not all resolutions passed at the General Meeting of Shareholders are automatically legally effective. Some serious errors can lead to the risk of the resolution being requested to be canceled.
Mergers and acquisitions are an important strategy to help listed companies expand their scale, optimize resources, and strengthen their competitive position in the market. However, this process has many potential legal, financial and operational risks if not strictly managed through the merger contract. In this article, we will clarify the important legal notes that listed enterprises need to consider when drafting and executing a merger contract so that this procedure can take place smoothly and with little risk in practice.
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