Decree 147/2024/ND-CP (Decree 147) on the management, provision, and use of internet services and online information in Vietnam, effective from December 25, 2024, will impact domestic and foreign organizations involved in managing, providing, or using internet services and online information, such as social network service providers, online application providers, app stores, and online game service providers.
28 February 2025
The Supreme People's Court has just introduced the Draft Law on Bankruptcy (amendments) (hereinafter referred to as "Draft 2025") to amend the Bankruptcy Law 2014 No. 51/2014/QH13 (hereinafter referred to as "Bankruptcy Law 2014"). The Draft 2025 detail a comprehensive set of legal revisions intended to make Vietnam’s bankruptcy procedures more transparent, efficient, and fair. ALTAS has studied the Draft 2025 (current version 1.0) to understand legal implications which will be presented below.
28 February 2025
Decree 147/2024/ND-CP (Decree 147) on management, provision and use of internet services and online information in Vietnam, effective from December 25, 2024, will have an impact on domestic and foreign organizations participating in the management, provision or use of internet services and online information such as social network service providers, online application providers, application stores and online game service providers.
28 February 2025
VAT is generally a monthly tax filing, with exceptions for businesses that meet the criteria for quarterly filing and choose to declare tax quarterly.
28 February 2025
The Supreme People's Court has just introduced the Draft Law on Bankruptcy (amendments) (hereinafter referred to as "Draft 2025") to amend the Bankruptcy Law 2014 No. 51/2014/QH13 (hereinafter referred to as "Bankruptcy Law 2014"), to solicit comments from affected entities. The document is expected to affect all businesses. The plan is to submit the Draft Bankruptcy Law 2025 to the National Assembly for discussion in May 2025, with an expected passage in the October 2025 session.
28 February 2025
Amid Vietnam’s digital transformation and global integration efforts, the country has significant opportunities to become a regional technology hub. However, to fully capitalize on this potential, legal policy adjustments are necessary to create an attractive and sustainable investment environment for foreign enterprises.
28 February 2025
The article analyzes the legal framework for technology investment funds in Vietnam, including the Investment Law, Securities Law, and regulations on foreign ownership and tax incentives. Despite its attractiveness, international investors face challenges such as legal risks and complex procedures. To maximize opportunities, they should study regulations, collaborate with legal advisors, and choose the appropriate investment model.
28 February 2025
The article introduces M&A in technology, the process of mergers or acquisitions to expand market share and enhance competitiveness. Lawyers play a crucial role in legal due diligence, transaction structuring, contract drafting, and regulatory compliance, helping mitigate risks related to intellectual property, data security, and antitrust laws.
28 February 2025
In the context of international economic integration, new-generation free trade agreements such as EVFTA (the EU-Vietnam Free Trade Agreement) and RCEP (the Regional Comprehensive Economic Partnership) have been significantly impacting foreign direct investment (FDI) flows into Vietnam, particularly in the technology sector.
28 February 2025
Digital transformation is becoming an inevitable trend in global business operations, especially for foreign direct investment (FDI) enterprises in Vietnam. In this context, the role of lawyers and accountants is increasingly important to ensure compliance with legal regulations, optimize business operations, and mitigate legal risks.
28 February 2025
The article discusses IFRS (International Financial Reporting Standards), which enhances transparency and attracts investment. However, businesses face challenges such as costs, complexity, and differences from national accounting standards. Effective adoption requires a clear plan, staff training, and technology investment.
28 February 2025
In today's dynamic business environment, making informed decisions is a key factor in ensuring the success of an organization. Management accounting provides the necessary tools and techniques to analyze financial data, offering insights that support strategic planning and enhance operational efficiency. So, what exactly is management accounting, and why is it so important?
28 February 2025
