Foreign contractor withholding tax for transfer of rights to use trademark

In the Global Tax Update issued in November 2015, Deloitte Vietnam has updated the guidance of several provincial Tax Offices on 5% withholding VAT applicable to income of foreign contractors from transfer of right to use trademarks. Thereby, Deloitte Vietnam recommends enterprises to consider tax impacts of this issue and make necessary tax adjustments.

>> Click for Japanese [商標使用権移転に係る外国契約者税]

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