The new corporate income tax law

Journal
Brink-van Agtmaal, W.M.M. van den
Vietnam
Asia-Pacific Tax Bulletin 2009 (Volume 15), No. 4
PriceUSD 45

Vietnam's new corporate taxation system came into effect from 1 January 2009 with the implementation of the new Corporate Income Tax Law. The article provides a concise overview of the salient features of the new law.