Vietnam taxation in Digital Economy

Vietnam taxation in Digital Economy

The rapid advent of information and communication technology (“ICT”) has been seen changing the way of doing business nowadays and making certain traditional practices and methods employed in levying and collecting taxes obsolete.

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The rapid advent of information and communication technology (“ICT”) has
been seen changing the way of doing business nowadays and making certain
traditional practices and methods employed in levying and collecting taxes obsolete.

For direct taxes, as identified by the Organisation for Economic Co-operation and Development (“OECD”), three key issues arising from the characteristics of the digital economy comprise digital presence versus traditional taxable presence, data/value creation, and characterisation of income derived from the digital economy.

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Summaries of the latest tax developments being reported by KPMG Vietnam.

 
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