Category Archives: Vietnam

Vietnam Capital Assignment Tax on Offshore assignment of capital

By | September 24, 2016

Capital Assignment Tax (“CAT”) – Offshore assignment of capital & interest deriving from Vietnam is subject to Vietnamese CAT In Vietnam, the taxable income of foreign companies is broadly defined and includes income from capital assignment, regardless of where the transactions take place. Guidance issued earlier in 2016 by the Ministry of Finance sets forth… Read More »