#permanent establishment vietnam

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Foreign engineers and a Vietnamese site supervisor walking through a factory under construction

Permanent establishment in Vietnam: when a foreign company's activities create a taxable presence

A foreign company can become taxable in Vietnam on its profits without ever setting up a Vietnamese entity, if its activities amount to a permanent establishmen

28/09/2026 8 min read

Businessman and assistant setting up desks in a small serviced office above Hanoi rooftops

Foreign investors

Subsidiary, branch, representative office or no entity at all: the tax consequences of each way into Vietnam

How a foreign company is present in Vietnam decides who pays which tax, who issues invoices and what the company may lawfully do. This guide compares the four u

28/09/2026 8 min read