This page is more than 2 years old. Please visit the Uncategorized page for the latest from DFDL.

Taxation of Derivatives and Securities in Vietnam

Which taxes apply to swaps, options and other derivatives in Vietnam?  How and when should the income or loss be recognized? How is the income from derivatives classified for purposes of the foreign contractor tax? Is it possible to apply a DTA exemption?  How does the VAT exemption apply to income from derivatives? Transactions involving derivatives are becoming increasingly complex, and due to the pervasiveness of derivatives in today’s world, it is critical to understand the tax treatment of transactions relating to DFIs.

DFDL offer exclusively dedicated tax teams in each country.

In this DFDL client workshop, we focus on some key tax issues that arise in derivatives transactions. You will benefit from the experience and insight of our leading advisers who will address such pressing issues as:

  • Which taxes and withholdings apply to swaps, futures and options?
  • How is the sale of shares, capital interests and bonds taxed?
  • Which tax, accounting and legal rules apply to derivatives transactions?
  • Does a DTA exemption apply?
  • How to calculate VAT for currency trading by banks?
  • Transfer pricing for derivatives

Language: English

Edwin Vanderbruggen
Managing Director, Regional Tax Practice

We are pleased to invite you to the Meeting Rooms of PetroVietnam Tower (8th Floor, 1-5 Le Duan Boulevard, District 1, Ho Chi Minh City) on Thursday August 12th 2010, from 2PM to 5PM, registration fee US$90 + 10% tax per person (includes printed documentation and refreshments). As our seats are limited, an early reply is necessary. Kindly click HERE for reservation and any inquiries or call Mai Nguyen +84 (0) 8 39100 072.