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Direct Share Transfers in Vietnam: Capital Gains Tax Rules

2026-06-29
Vietnam generally taxes direct transfers of shares and capital contributions in Vietnamese companies by foreign investors. The applicable tax treatment depends on the seller’s status, the type of equity being transferred, and whether a statutory exception applies.

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China Briefing

China’s Maternity and Baby Market (Part I): Demographics, Policy, and Market Structure

06/29/2026

China’s maternity and baby market is being reshaped by a fundamental shift from volume to value: despite births falling to a record-low 7.92 million in 2025, per-child spending and premiumization are driving roughly seven percent annual growth.

Vietnam Briefing

Vietnam’s New Personal Data Protection Rules – New Publication Out

06/25/2026

‘Vietnam’s New Personal Data Protection Rules: Compliance, Governance, and Risk Management Guide’, the latest publication from Vietnam Briefing and supported by Dezan Shira & Associates, is out now and available for free download through the Asia Briefing Publication Store.

India Briefing

Employee Compensation During Layoffs, Retrenchment, and Business Restructuring in India

06/26/2026

Business restructuring, mergers and acquisitions, automation, cost optimization, and changing market conditions frequently require employers to reorganize their workforce.

Middle East Briefing

What Is the UAE Notice Period? A Guide for Employers and Employees

06/26/2026

Understand UAE notice period rules under the Labour Law, including standard notice periods, probation rules, resignation, termination, payment in lieu of notice, and employer compliance considerations.

China Briefing

How to Hire Over-Age Workers in China: A Practical Guide for HR and In-House Counsel (Part II)

06/26/2026

New Interim Provisions resolve the legal ambiguity around hiring over-age workers in China, but compliance demands more than understanding the framework.

ASEAN Briefing

Is a Variable Capital Company the Right Fund Structure for Your Singapore Investment Platform?

06/25/2026

Since its introduction in 2020, Singapore’s Variable Capital Company (VCC) regime has expanded the fund structuring options available to investment managers, family offices, and private capital investors, establishing platforms in Singapore.

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Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.

Middle East

Middle East Briefing

What Is the UAE Notice Period? A Guide for Employers and Employees

06/26/2026

Understand UAE notice period rules under the Labour Law, including standard notice periods, probation rules, resignation, termination, payment in lieu of notice, and employer compliance considerations.

 

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Asia Briefing publishes articles, magazines, and guides on doing business in Asia.
It has been produced by Dezan Shira and Associates since 1999.

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