Vietnam has emerged as one of Southeast Asia’s most dynamic investment destinations, supported by strong economic growth, a large and increasingly skilled workforce, and deep integration into the global trading system through numerous free trade agreements. Ho Chi Minh City plays a central role in attracting foreign direct investment, particularly in manufacturing, services, technology, logistics, and consumer-related industries. In their article, Nguyen Thi Quynh, the managing partner at Eruditus Legal, Ho Chi Minh City, and Nguyen Thi Hang Nga, a tax partner at Eruditus Legal, Ho Chi Minh City, provide a practical overview of the key legal and regulatory considerations that foreign investors should take into account before investing in the country. Topics covered address investment structures, licensing requirements, corporate income tax, value-added tax, special consumption tax, and import and export duties.

Remember when tax planning was an exercise in solving two or three potential issues for a client? Memorandums ran eight pages or so. Those days are long gone, especially when planning for a non-U.S. individual’s purchase of a personal use residence in the U.S. A myriad of issues pop up once the property is identified, so that planning which begins at that time often misses significant tax issues encountered over the period of ownership and beyond. Michael J.A. Karlin, a partner of Karlin & Peebles, L.L.P., Los Angeles, and Stanley C. Ruchelman, address the big-picture issues in an article that exceeds 50 pages. Included are issues that arise leading up to the acquisition, during ownership and occupancy, the time of disposition, and at the conclusion of life. The article is the “go-to” document for tax planners.

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Investing in Vietnam: Key Legal and Tax Considerations for Foreign Investors

Home Thoughts from Abroad: When Foreigners Purchase U.S. Homes

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