Grünkorn & Partner Law Co., Ltd.
3rd floor Viconship Building
6-8 Doan-Van Bo Street
Hoi Chi Minh City
Vietnam
Tel.: +84 8 6261 8231
Fax: +84 8 6261 8218
List of abbreviations
Circular 103 Circular 103/2014/TT-BTC
CIT Corporate Income Tax
DTA Double Tax Agreement
FCWT Foreign Contractor Withholding Tax
PE Permanent Establishment
PIT Personal Income Tax
USD United States Dollar
VAS Vietnamese Accounting Standards
VAT Value Added Tax
VND Vietnamese Dong
Dear Reader,
Keeping brochures up to date involves a lot of effort and considerable cost.
The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we charge a cost contribution of 50 EUR. Thank you for your understanding.
If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to obtain.
Thank you.
Best regards,
Lorenz & Partners