Vietnam's Ministry of Finance has drafted a new Corporate Income Tax Law, which is expected to be submitted to parliament for consultation in October 2024. The final draft is expected to be approved in May 2025 and take effect from 1 January 2026. Some of the key changes in comparison to the current law include: Provisions for the treatment of non-resident entities as taxpayers for corporate income tax purposes when deriving income in Vietnam, including income from the provision of goods and services in the form of e-commerce businesses and digital-based businesses, regardless of their permanent establishment status in Vietnam;...