御社に当てはまる内容
租税条約の状況
Hong Kong and Vietnam have a double taxation agreement in force, and the ASEAN-Hong Kong free trade agreement covers goods and services trade. Holding structures through Hong Kong are common, but substance requirements decide whether treaty relief actually applies.
資金が本国を出る前に
Hong Kong does not impose an outbound investment approval of its own, so the constraint is usually your bank's compliance review and, where the ultimate parent is on the mainland, the mainland approvals that sit above it.
この地域の投資家が見落としがちな点
A Hong Kong holding company only earns treaty treatment if it has real substance. If the structure exists purely to route payments, expect the Vietnamese tax authority to look through it.
本内容は本日時点の方向性のご案内であり、法務・税務上の助言ではありません。規定は変わり得ます。本国側の手続きは、上記の当局または取引銀行にご確認ください。BusinessPartner.vn はビジネス支援と実行のパートナーであり、法律事務所ではありません。正式な法的助言が必要な事案では、有資格の専門家と連携します。
この市場でよく見る状況
- Hong Kong holding companies whose treaty rate depends on real substance
- Regional trading arms opening a Vietnam sales entity
- Mainland parents whose approvals sit above the Hong Kong layer