Jack Sheehan, Partner and Head of the Regional Tax Practice Group at DFDL explores the key tax issues and opportunities for structuring investments in Vietnam. He examines the international tax planning aspects of structuring investments in Vietnam, including the Vietnamese tax rules applicable to cross-border dividends, interest, royalties, and service fees; Vietnamese anti-abuse rules; Vietnam’s tax treaty network; the taxation of capital gains on direct and indirect transfers of shares in Vietnamese companies; and popular holding jurisdictions for structuring investments in Vietnam.
Jack also discusses recent international tax developments regarding the OECD base erosion and profit shifting project and Pillar 2 Global Anti-Base-Erosion rules in Vietnam.
