Vietnam: New guidance on international bonds

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

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
iba panel 2026.jpeg
Opinion: Law firms can’t crack AI alone
The industry’s response to AI requires an unfamiliar ingredient as firms battle to shape their futures
Ed Conlon, October 14 2026
Direct Tax
suleman ali and brad ashton
WTS UK capitalises again on EY exodus with director hire
The ambitious big four challenger firm has also appointed ex-RSM partner Brad Ashton to build out its customs and global trade practice
Sam Sholli, October 13 2026
Direct Tax
Deloitte.jfif
Deloitte Cyprus embroiled in Roman Abramovich tax evasion allegations
The big four firm allegedly reviewed backdated documents and signed off on accounts that removed hundreds of millions of dollars of Abramovich’s assets
Sam Sholli, October 12 2026
Transfer Pricing
Global digital
Beyond the headlines: Is TP becoming the new big law/big four battleground?
New Tier 1 entrants and an expanding cohort of established players indicate that law firms are becoming increasingly credible challengers in Europe's TP market
Tom Baker, October 12 2026
Awards
IFLR AWARDS MEA 2026-488.jpg
Al Tamimi collects top tax honour at IFLR/ITR Middle East Awards
Leading firms and individuals gathered in Dubai to celebrate standout legal, dealmaking and tax work across the region
October 09 2026
Transfer Pricing
55562737749_e3ceb7b9b6_o.jpg
A taxing week: COVID-19 has ushered in the aggressive tax authority age
Tax authorities want more revenue, have better tools to find it and are increasingly willing to fight for it
Sam Sholli, October 09 2026
Direct Tax
ej nedder resized.jpg
Exclusive: RSM expands global network with Lithuanian firm addition
Audifina, the sixth-largest firm of its kind in Lithuania, will bring a 90-strong team with offices in Vilnius and Kaunas to RSM’s international platform
Tom Baker, October 08 2026
Direct Tax
Back office
Why AI is reshaping tax risks for India’s GCCs
As global capability centres use AI to deliver services, MNEs face a fresh wave of PE and TP exposure that their existing playbooks weren't built for
Mehul Jain, October 07 2026
Direct Tax
Ryan
Ryan continues global expansion with Brazil tax technology firm acquisition
The deal for Comtax hands Ryan immediate scale in Brazil, with a near-70-strong team serving clients from São Paulo
Sam Sholli, October 06 2026
Direct Tax
handshake
Proskauer continues tax hiring spree with London partner duo
The arrivals of Julio Castro and Adam Blakemore mean the firm has added six tax partners to its global practice since the start of 2025
Tom Baker, October 05 2026
Gift this article