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Direct Share Transfers in Vietnam: Capital Gains Tax Rules

2026-06-29
Vietnam generally taxes direct transfers of shares and capital contributions in Vietnamese companies by foreign investors. The applicable tax treatment depends on the seller’s status, the type of equity being transferred, and whether a statutory exception applies.
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China Briefing

China’s Maternity and Baby Market (Part I): Demographics, Policy, and Market Structure

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China’s maternity and baby market is being reshaped by a fundamental shift from volume to value: despite births falling to a record-low 7.92 million in 2025, per-child spending and premiumization are driving roughly seven percent annual growth.

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Vietnam’s New Personal Data Protection Rules – New Publication Out

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‘Vietnam’s New Personal Data Protection Rules: Compliance, Governance, and Risk Management Guide’, the latest publication from Vietnam Briefing and supported by Dezan Shira & Associates, is out now and available for free download through the Asia Briefing Publication Store.

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ASEAN

Direct Share Transfers in Vietnam: Capital Gains Tax Rules

06/29/2026

Foreign investors undertaking direct share transfers in Vietnam should assess tax treatment, transaction sequencing, and registration requirements.

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China

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India-UK CETA Rules of Origin: Qualifying Value Content and Origin Requirements

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UAE Opens Pillar Two Top-up Tax Registration on EmaraTax: What MNE Groups Should Do Now

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