Vietnam's government has issued Decree No. 320/2025/ND-CP of 15 December 2025, regulating the implementation of the country's new Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15), which entered into force on 1 October 2025 (previous coverage). One of the key aspects of the Decree concerns the new rules for the taxation of capital transfers (asset sales) by foreign corporate investors. F…