Tax

Tax

Draft of law on amendments to the Law on Value Added Tax and regulations that may affect businesses

The article is made in collaboration between VCCI-HCM and HM&P Law Firm. In this article, HM&P would like to mention some new points in the Draft of Law on amendments to the Law on VAT so that businesses can pay attention to their activities.

The issue of implementating vat on L/C services

In this article, Lawyer Nguyen Nhat Duong and Cao Nguyen Bao Lien (HM&P) will  focus on the analysis of the appropriateness of applying VAT to L/C services at current credit institutions. The article was published in The Saigon Times No. 12-2024, dated on March 21, 2024. 

Resolution No. 107/2023/QH15 on global minimum tax: Important points for enterprises

The article is made in collaboration between VCCI-HCM and HM&P Law Firm. In this article, HM&P would like to provide some notable points that enterprises need to pay attention to from the moment the Resolution 107 comes into effect on January 1, 2024. Besides, this article was published in the Legal Electronic Magazine on February 5, 2024.

Rules on related party transactions of the company – It is time to amend and supplement

In this article, HM&P will highlight some limitations and inconsistencies in the provisions of Decree 132 on interest expenses that need to be amended by the relevant authorities in the near future. This article was published in the Legal Electronic Magazine on December 12, 2023.

Investment law perspective on Vietnam's response to global minimum tax

In this article, we will share some views on the additional solutions and policies that Vietnam could implement for enterprises after the tax policies are legislated domestically, viewed through the lens of the Law on Investment 2020.