御社に当てはまる内容
租税条約の状況
There is no double taxation agreement in force between the United States and Vietnam. One was signed in 2015 and ratified on the Vietnamese side in 2017, but it has not been ratified by the US Senate, so plan on domestic rules and foreign tax credits rather than treaty relief until that changes.
資金が本国を出る前に
The United States does not require approval to invest abroad, but US owners carry reporting and anti-corruption obligations: controlled foreign corporation reporting with your federal return, sanctions screening on counterparties, and Foreign Corrupt Practices Act exposure for payments made in Vietnam by anyone acting for you.
この地域の投資家が見落としがちな点
The absence of a treaty makes withholding on cross-border payments a real cost rather than a formality. We model it into the structure before you choose between a subsidiary, a branch and a service contract.
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
- 子会社か支店かサービス契約かを、慣行ではなく源泉徴収で決めること
- 数週間で EOR により採用するエンジニアリングとサポートのチーム
- FCPA と制裁スクリーニングのために記録を残す現地代理人