Bui Duc Giang
Attorney at law and PhD in law
Guarantees are personal security recognized by the general law of security. The security is used both in the context of corporate financing and retail banking. Civil Code 91/2015/QH13 dated November 24, 2015 (the Civil Code) creates the general law for this security interest of which this article tries to provide an overview.

On June 16, 2020, the National Assembly passed the Law on Mediation and Dialogue at Court (the Law). Coming into force from January 2021, the Law builds an effective legal framework for mediation and dialogue at court for agencies, organizations and individuals.

The guiding text of the 2019 Law on Tax Administration has recently been issued by the Government with a series of new provisions designed to create convenience for taxpayers and reduce tax-related compliance costs while increasing the effectiveness of tax administration activities.

Tax avoidance strategies using offshore indirect transfer have become popular among multinational companies and caused negative impacts on developing countries. This article discusses difficulties that developing countries have been facing in the fight against tax evasion by multinational companies and suggests the way forward to prevent the abuse of investor-state dispute settlement mechanism for tax avoidance in the globe.

Foreign traders and organizations that set up websites with Vietnamese domain names or in Vietnamese language or establish e-commerce trading floors with 100,000 transactions per year from Vietnam would have to register e-commerce activities with competent agencies.

Selected by Vietnam Law and Legal Forum magazine, these include Investment Law, Enterprise Law, Law on Environmental Protection, Decree 41 on the extension of time limits for payment of tax and land rental, Decree 132 tax administration of enterprises having affiliate transactions, among others.

Under the Amended National Power Development Plan for the Period from 2011 to 2020, with a vision toward 2030, it is expected that renewable energy will account for 10.7 percent of the total power capacity of 572 billion kWh by 2030. The Government’s outlook requires a high demand for capital, including loan capital. In this regard, the project finance should play a significant role in meeting that expectation. Generally, the lenders will expect perfected security interests over all of the property and assets of the project company. This article discusses notable issues in taking security over the immoveable assets of renewable energy projects.

Coming into force from the beginning of 2021, the Labor Code prescribes labor standards; rights, obligations and responsibilities of employees, employers, grassroots-level employees’ representative organizations, and employers’ representative organizations in industrial relations and other relations directly associated with industrial relations; and state management of labor.