Vietnam continues to attract foreign investors, but beneath its dynamic growth lie complex legal challenges. This article highlights the 10 most common mistakes investors make under Vietnam’s Law on Investment and Law on Enterprises — and offers practical guidance to avoid them.

Vietnam has officially implemented the Global Minimum Tax (GMT) under Resolution 107/2023 and Decree 236/2025, ensuring a 15% minimum effective tax rate for multinational enterprises. Our article explains scope, mechanisms (QDMTT & IIR), safe harbors, compliance requirements, and strategic recommendations for businesses operating in Vietnam.

Vietnam, a dynamic and swiftly advancing economy in Asia, has emerged as a promising market for investors seeking business expansion chances