OECD Investment Policy Reviews: Viet Nam 2018

image of OECD Investment Policy Reviews: Viet Nam 2018

This review uses the OECD Policy Framework for Investment to present an assessment of the investment climate in Viet Nam and to discuss the challenges and opportunities faced by the government of Viet Nam in its reform efforts. It includes chapters on foreign investment trends and performance, the entry and operations of foreign investors, the legal framework for investment, corporate governance and competition policy, tax reforms, investment promotion and facilitation, infrastructure connectivity, investment framework for green growth and policies to promote and enable responsible business conduct.



Tax reforms in Viet Nam

This chapter provides an overview of Viet Nam's tax system, including recent and planned reforms, and an assessment of the country's investment incentives regime. It provides an overview of existing incentives, their implications for the tax administration and proposes options to ensure that tax incentives achieve the government's policy goals in a cost-effective manner. The chapter also looks at tax governance and transparency issues.


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