According to recent reports, draft legislation has been submitted to Vietnam's National Assembly that would introduce a number of tax changes, including: The introduction of a reduced corporate tax rate of 15% for micro enterprises (less than VND 3 billion annual revenue) and a rate of 17% for small and medium enterprises (less than 200 employees and less than VND 50 billion annual revenue); The introduction of a 1% tax on income from capital transfers in Vietnam by non-residents without a permanent establishment in Vietnam or when the income is not attributed to a permanent establishment; The introduction of new...