The Vietnamese government issued Resolution 63/NQ-CP on 25 August 2014, which includes approved changes in foreign investment corporate tax incentives, certain deductions, VAT requirements, insufficient payment penalties and certain other changes that are yet to be approved. Changes that are already approved by the government include: For investment projects with multiple stages, each stage will now be entitled to tax incentives as provided for in the first stage (reduced rates of 10% or 20% depending on business types and location) - this applies from 1 January 2014 and has no retroactive effect Companies that enjoyed tax incentives from 2009 to...