½Û×ÓÊÓÆµ

Commentary

3.3 Treatment of employment cost paid in form of securities

Vietnam

Employment cost paid in form of securities is not a new term in Vietnam. The scheme is popularly applied by a great number of big entities as part of their scenarios to retain key personnel.

Employment bonus paid in form of shares or stocks

From PIT perspective, employment bonus paid in form of shares (in limited liability companies) or stocks (joint-stock companies) is taxed at the time of sale, not the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:57