Vietnam: New guidance on international bonds

November 08 2011

Recent guidance has been released, in the form of Circular No. 19/2011/TT-NHNN, specifying the process by which Vietnamese entities may issue international bonds, and the foreign exchange requirements arising from such issues. Corporate income tax and foreign contractor tax issues may arise as a result of international bonds issuances and more robust rules in this area may allow for new planning opportunities.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

International Updates Jurisdictions

more across site & shared bottom lb ros

More from across our site

Direct Tax

DLA Piper hires ‘highly regarded’ TP partner to build APAC team

Former ATO economist Craig Silverwood is joining from Australian firm MinterEllison

Sam Sholli, September 01 2026

Direct Tax

Dhruva Advisors to rebrand as Ryan across Middle East

The rebranding, which will see changes to signage, visual identity and digital properties, is scheduled to be completed by the end of this year

Sam Sholli, September 01 2026

Direct Tax

Beyond the headlines: Why is the tax technology industry consolidating?

The software space was previously more fragmented, but that model is becoming more difficult to sustain as tax administration becomes increasingly digitised

Sam Sholli, August 31 2026

Direct Tax

A taxing week: Sparing KPMG Australia’s tax team from the sack is a business imperative

While some may argue that heads should roll following KPMG Australia’s audit leak scandal, client and revenue data emphasises that tax team stability is paramount

Tom Baker, August 28 2026

Direct Tax

What the UK Supreme Court’s BlueCrest decision means for LLPs

A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny

Nick Fagge, August 27 2026

Direct Tax

Ex-ATO boss accused of dodging tax while at KPMG

Chris Jordan promoted tax schemes to clients and received illicit payments, it has also been alleged

Sam Sholli, August 26 2026

Direct Tax

Why HMRC's £1.7bn compliance push misunderstands the UK tax gap

Solving the UK's fiscal deficit requires an ‘ease of doing taxes’ framework driven by tax-as-code – not thousands of additional auditors

Nitin Agarwal, August 25 2026

Direct Tax

Kelowna,,British,Columbia,,Canada,-,August,16,,2025:,Kpmg,Sign

KPMG Australia shields tax team as nearly 400 roles axed

Despite the ongoing audit controversy, the firm’s tax and legal division saw revenue growth of 10.9%

Sam Sholli, August 24 2026

Direct Tax

Beyond the headlines: UN tax convention on track despite OECD countries’ heel-dragging

Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation

Alex Cobham, August 24 2026

Direct Tax

KPMG Australia tax team survives job cuts amid audit scandal: report

Around 450 client-facing roles are due to be axed next week, it has been reported

Sam Sholli, August 21 2026