Seven years since joining the World Trade Organization (WTO), Vietnam remains committed to integrating further into the world economy. It is in this context that mergers and acquisitions (M&A) have become an increasingly popular investment route. With an M&A, investors can enjoy preexisting access to customers, suppliers, and distribution channels. In this issue of Vietnam Briefing magazine, we look at the legal foundation for M&As including the basic laws that govern M&A activity. We then look at the legal and financial aspects of the M&A process including the due diligence process that goes into an M&A. We conclude with step by step procedures for M&As and post-merger considerations.