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Vietnam Tax Guide

Domestic Fiscal System and International Treaties

  • Book
  • © 2014

Overview

Authors:
  1. Lorenzo Riccardi

    1. Bergamo, Italy

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  • Comprehensive and updated tax guide which helps readers to better understand the Vietnamese tax system

  • Provides a collection of the most significant tax treaties between Vietnam and foreign countries

  • Includes practical and intuitive tax calculation methods

  • Includes supplementary material: sn.pub/extras

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-x
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  2. Vietnamese Tax System

    1. Front Matter

      Pages 1-1
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    2. Introduction to the Vietnamese Tax System

      • Lorenzo Riccardi
      Pages 3-5

    3. Personal Income Tax

      • Lorenzo Riccardi
      Pages 7-12

    4. Income Tax on Enterprises

      • Lorenzo Riccardi
      Pages 13-20

    5. Turnover Taxes and Other Taxes

      • Lorenzo Riccardi
      Pages 21-26

    6. Audit and Transfer Pricing Policies

      • Lorenzo Riccardi
      Pages 27-46

  3. International Treaties

    1. Front Matter

      Pages 47-47
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    2. Introduction to International Taxation and Treaties

      • Lorenzo Riccardi
      Pages 49-50

    3. American Area Treaties

      • Lorenzo Riccardi
      Pages 51-70

    4. Asian Area Treaties

      • Lorenzo Riccardi
      Pages 71-137

    5. European Area Treaties

      • Lorenzo Riccardi
      Pages 139-204

  4. Back Matter

    Pages 205-206
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Keywords

About this book

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 country’s 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 Vietnam’s complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis. ​

Authors and Affiliations

  • Bergamo, Italy

    Lorenzo Riccardi

About the author

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.

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