这对您意味着什么
税收协定情形
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.
资金离开母国之前
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.
来自此地的投资人最常忽略的事
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.
以上为今日时点的方向性说明，并非法律或税务意见，且法规会变动。母国端的程序请向上述机关或往来银行确认。BusinessPartner.vn 是商务支持与执行伙伴，并非律师事务所；若事项需要正式法律意见，我们会与具执业资格的专业人士协作。
我们在这个市场常见的情况
- 子公司、分公司或服务合同，取决于预提税而非惯例
- 数周内通过 EOR 招聘的工程与支持团队
- 为 FCPA 与制裁筛查留下记录的本地代理商