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Share Transfers in Cambodia, Laos, Myanmar and Vietnam: Capital Gains Tax Perils, Registration Pitfalls, and Offshore Indirect Transfers
May 20, 2021Highlights of this note
- Some pitfalls in registering an offshore sale of shares in a Cambodian company
- Frequent disputes on the 0.1% stamp duty for share transfers in Cambodia
- Uncertainties about future capital gains tax on the transfer of shares in a Cambodian company
- Registering a sale and purchase of shares in a Myanmar company is usually straightforward
- Stamp duty for transferring Myanmar shares remains a problem
- Additional regulatory approval requirements in Myanmar
- Capital gains tax on selling shares in a Myanmar company
- Future CGT on the transfer of shares in a Myanmar company
- Registering a sale and purchase of shares in a Lao company
- Capital gains tax on selling shares in a Lao company
- Registering a sale and purchase of shares in a Vietnamese company
- Capital gains tax on selling shares in a Vietnam company
- Is there a tax exemption for the capital gain based on the Vietnam DTAs?
- Offshore indirect sale of a shareholding in a local company through an SPV
- Total number of DTAs in force for each country
- Taxing rights on the capital gains in each country under DTAs with Singapore and Hong Kong
- Overview Table
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