With the increasing number of mergers and acquisitions (“M&A”), transfer of contributed capital and securities is becoming more common and is widely used by both domestic and foreign investors.
How to comply with the regulations and have efficiency tax efficient approach is one of the key concerns of most shareholders, who would like to invest or divest their ownership in a Vietnamese company. In general, share transfer in Vietnam includes the sale of capital contributed in a limited liability company (“LLC”) and securities of a joint stock company (“JSC”), and in certain circumstances, the taxes imposed on each transaction are different.
Please contact our experts to receive the full article which features following points:
- Tax Liability of the Sellers
- Tax Liability of the Buyers
- Tax Treaty Protection
- Obligation of Tax Declaration