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SURVEY

Taxation

Taxation

Before 1999, Vietnamese laws on tax still provided discriminination among state owned economic entities with other economic entities. However, current trends of highly developed economy require the state to respect and implement anti-discrimination policies. Current laws and policies on tax provide equality among economic entities as well as among domestic and foreign investors. Especially many tax policies demonstrate preferences in order to attract more investment by the government of Vietnam.

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Technology Transfer

Technology Transfer

The state of Vietnam encourages technology development and transfer. All organisations, individuals as technology property owners or authorised by the technology owners in technology transfer shall be encouraged to technology transfer and entitled to capital contribution in technology in investment projects in Vietnam. Vietnam has been active in investing in basic infrastructure for technology market, providing information of, disseminating, demonstrating and introducing technology; and participating in exhibitions in country and abroad.

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Land

Land

In Vietnam, land is public property which the state executes rights of public ownership representative and land management. Land management is decentralized with different levels. The National Assembly issues laws and other legal documents on land, land planning, land utilization plan for the whole country; while the Government has rights to make decisions on land plan, land utilization at provincial or municipal levels and decisions on national land management; and the People’s  committee  at various levels execute their rights of being the state’s representative for land ownership and utilization at local level; the Ministry of Environment and Natural Resources with support from provincial departments of environment and natural resources and other related management agencies of environment and natural resources implement the regular state management work relating to land.

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Labour

Labour

 Recruitment

 

Enterprises with foreign capital are entitled to directly recruit Vietnamese workers or recruit through a human resource service. They are requested to send a list of recruited workers to the local government labor management agency. For any work requiring high technology or techniques which Vietnamese workers can not meet requirements, enterprises are allowed to recruit a proportion of foreign workers or staff for a definite term contract; however they need to develop a plan for training Vietnamese workers so Vietnamese workers can then take these kinds of work and replace foreign workers as regulated by the Government.

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Intellecture Properties

Intellecture Properties

 

Currently, legislative system on intellectual property of Vietnam (Civil Law and Intellectual Property Law) is quite comprehensive, gradually moving towards principles and regulations of WTO and WIPO etc. Regarding international commitments, Vietnam is a member ratified to important declarations such as Paris convention, Madrid Treaty, Madrid Protocol of international registration for brand names of products or goods, Patent cooperation agreement, Berne convention on copy rights and especially Trips Agreement. Additionally multilateral and bilateral international treaties relating to court appeal, trial, arbitration, execution of court, decisions and legal cooperation made between Vietnam and other countries are fundamental documents and principles for executing rights to intellectual properties in Vietnam.

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Partners

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