Vietnam’s Household Businesses in 2026: Reform for Sustainable Growth
From 2026, household businesses in Vietnam will transition into a new regulatory era: the presumptive tax regime will be phased out and replaced by the self-assessment system, requiring tax payments based...
Summary of Decree No. 236 dated August 29, 2025 – Vietnam Global Minimum Tax
The Global Minimum Tax, also known as the Global Minimum Corporate Income Tax (GMT), applies to large multinational corporations investing in countries with corporate income tax rates lower than the standard...
