Quynh Pham

PPP Projects in Vietnam

In May 2011, Baker & McKenzie held a Project Finance seminar in Ho Chi Minh City, specifically focusing on the PPP regulations and the state of investment in infrastructure in Vietnam. The Ministry of Planning and Investment…more

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State owns controlling shares of 5 facilitiesbased

Article 17.1 of the Telecommunications Law dated 23 November 2009, effective from 1 July 2010, specifies that the State will hold controlling shares in facilities-based telecommunications enterprises which are particularly…more

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New Rules to Improve the Equitization Process

Decree No. 59 sets out new rules on equitization in Vietnam in an attempt to overcome previous problems with the process. The most important change in this regard is the ability to de-link the pricing for a strategic investor…more

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0% VAT FOR “ON-THE-SPOT EXPORT”

From 2009, 0% VAT has applied in the case when a toll manufacturer delivers products to a local third party at the foreign principal’s instruction instead of exporting/returning processed products to a foreign principal…more

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Amendments to Enterprise Income Tax Regulations

The Ministry of Finance issued Circular No. 18/2011/TT-BTC on 10 February 2011 to amend Circular No. 130/2008/TT-BTC regarding enterprise income tax. The Circular clarifies some deductibility rules and loss carry forward…more

| Business Organizations, Taxation

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