Vietnam Tax Guide

Domestic Fiscal System and International Treaties

  • Lorenzo Riccardi

Table of contents

  1. Front Matter
    Pages i-x
  2. Vietnamese Tax System

    1. Front Matter
      Pages 1-1
    2. Lorenzo Riccardi
      Pages 3-5
    3. Lorenzo Riccardi
      Pages 7-12
    4. Lorenzo Riccardi
      Pages 13-20
    5. Lorenzo Riccardi
      Pages 21-26
    6. Lorenzo Riccardi
      Pages 27-46
  3. International Treaties

    1. Front Matter
      Pages 47-47
    2. Lorenzo Riccardi
      Pages 51-70
    3. Lorenzo Riccardi
      Pages 71-137
    4. Lorenzo Riccardi
      Pages 139-204
  4. Back Matter
    Pages 205-206

About this book


Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal system has recently been reformed in order to better align rules with the country’s economic development. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations. This book describes in detail Vietnam’s complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis.

Lorenzo Riccardi is a Tax Advisor and Certified Public Accountant specializing in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting those looking to make foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and a partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.


Business in Vietnam Double taxation treaties International taxation treaties Vietnamese fiscal system Vietnamese tax law

Authors and affiliations

  • Lorenzo Riccardi
    • 1
  1. 1.BergamoItaly

Bibliographic information