On November 29, 2023, the National Assembly adopts Resolution No. 107/2023/QH15 on imposition of top-up enterprise income tax under the Global Anti-Base Erosion Rules. Bellows are a number of remarkable contents of this Resolution. 1. To apply the tax rate of 15% for taxpayers who are constituent entities of multinational enterprise (MNE) Groups which earn an annual […]
Organizational structure of joint stock companies Joint stock company is the business entity that is expected to bring the strongest development ability among all types of businesses. Due to the itself open nature, the organizational structure is more complicated. In the following article, the authors introduce the basic and important legal regulations on the organizational […]
To remove difficulties for the corporate bond market, on March 5, 2023, the Government of the Socialist Republic of Vietnam issued Decree No. 08/2023/ND-CP amending, supplementing, and ceasing the effect of, a number of articles of the Decrees on private placement of corporate bonds and trading of privately placed corporate bonds on the domestic market […]
Offering and transferring shares in an enterprise is implemented for a variety of reasons, such as: i) Transferring internal shares of founding shareholders, transferring internal shares of ordinary ones; ii) Issuing additional shares to increase charter capital for small-sized enterprises; iii) Issuing additional shares to increase charter capital for large-sized enterprises (issuing stocks); iv) Transferring […]
Except for the regulations of the Law on Enterprises No. 59/2020/QH14 on selling Private enterprises, there is no obvious legal regulation on trading enterprises for the models of Joint-stock company, Limited liability company, Partnership, Parent – child company or economic group. The corporate acquisition activities over these models are mainly implemented through the mechanism of […]
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