Thin capitalization in Vietnam caps net interest deductions at 30% of EBITDA. See the rules, carry-forward, exemptions and planning options for investors.
Legal & Investment Insights
Analysis and practical guidance from IVLF Advisors LLC on Vietnamese law, foreign direct investment, M&A, capital markets, tax, labor and dispute resolution — written for investors and business leaders operating in Vietnam.
Forfaiting lets Vietnamese capital-goods exporters sell medium-term receivables without recourse. Learn how aval, discount rates, and Vietnamese law interact.
LNG-to-power project financing in Vietnam: take-or-pay GSPAs, tolling vs merchant risk, PDP8 pipeline and lender protections. Read the full guide.
Sale and leaseback lets Vietnam manufacturers unlock cash from machinery and plants. See finance lease rules, tax, accounting and lessor security.
Data center finance in Vietnam explained: how lenders structure hyperscale, colocation, cable landing and tower deals under new data, telecom and power laws.
Build a board-approved hedging policy for VND/USD foreign loans and bonds: instruments, SBV rules, IFRS 9 and VAS gaps, tax and ISDA issues.
A PPP Law risk matrix for Vietnam: Law 64/2020/QH14 guarantees, minimum revenue support, FX risk, termination compensation and arbitration for sponsors.
A legal guide to multilateral co-financing in Vietnam under ADB, IFC and World Bank programs, covering preferred creditor status, B-loans and E&S compliance.
Cross-border equipment leasing into Vietnam: foreign contractor tax, import VAT, temporary import, lessor licensing and SBV payment rules for FDI companies.
How a yield-co acquires operating solar and wind portfolios in Vietnam: FiT PPA risk, approvals, share transfer, refinancing, valuation and tax leakage.
Cash pooling in Vietnam: notional vs zero-balancing, FX controls, intra-group lending limits, SBV loan registration, tax and insolvency risks.
HKEX listing guide for Vietnamese tech and biotech firms: Chapter 18A and 18C tests, sponsor role, offshore holdco, Vietnam approvals, cost, SGX/US.
