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Vietnam Tax Rules on Software Licensing and Digital Services: What Foreign Contractors Need to Know

2026-04-09
Foreign contractor tax in Vietnam directly determines how much revenue a foreign software or digital service provider retains from each contract. For cross-border transactions, the tax outcome is driven by how income is classified and how the contract is structured, not by how the product is described commercially.

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China Briefing

Labor Compliance in China 2026: Enforcement Trends and Documentation Risks

04/08/2026

Labor Compliance in China 2026 reflects a shift away from legislative change toward stricter interpretation, enforcement, and evidentiary scrutiny.

India Briefing

India’s Mandatory Halal Certification 2026: New Country List & I-CAS Compliance Deadlines

04/08/2026

While compliance is now mandatory for most of these markets, exporters to Egypt have been granted a six-month transition period.

Vietnam Briefing

Vietnam Secures FTSE Emerging Market Status Upgrade

04/09/2026

Vietnam has officially secured its long-anticipated upgrade to emerging market status from FTSE Russell, marking a pivotal step in the country’s financial market development and global integration.

Middle East Briefing

Hormuz Disruptions: How GCC Economies Are Reconfiguring Cargo Routes

04/08/2026

Rising geopolitical tensions and disruptions to shipping through the Strait of Hormuz have forced Gulf Cooperation Council (GCC) countries to rapidly diversify logistics networks and cargo trade routes.

ASEAN Briefing

Indonesia’s Minimum Investment Requirements: What Foreign Investors Need to Plan Before Entry

04/09/2026

Indonesia’s market entry framework is defined as much by capital commitment as by licensing.

China Briefing

Hong Kong Strengthens AEOI Framework with 2026 Amendment Bill

04/08/2026

Hong Kong AEOI Amendment Bill 2026 marks a further step in strengthening the city’s tax transparency and information‑exchange framework.

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Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.

 

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Asia Briefing publishes articles, magazines, and guides on doing business in Asia.
It has been produced by Dezan Shira and Associates since 1999.

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