Vietnam: M&A/Private Equity

Vietnam's Decree No. 274/2026/NĐ-CP fundamentally transforms how business investment projects are procured by consolidating investor selection into a unified framework that integrates procurement with investment approval, land administration, and project implementation. This comprehensive reform shifts procurement from a standalone tender process to a continuous regulatory lifecycle where commitments made during investor selection become binding contractual obligations throughout project delivery.

Vietnam stands on the threshold of a defining economic moment as FTSE Russell prepares to reclassify it from Frontier to Emerging Market status in September 2026. This anticipated upgrade is already drawing the attention of global financial giants like Vanguard, Blackstone, UBS and Morgan Stanley, who are positioning themselves ahead of what could become one of the most significant reallocations of international capital into Southeast Asia in recent decades.

Vietnam's government has issued Decree 102/2026/ND-CP, introducing sweeping changes to the country's competition law enforcement regime.

The National Assembly of Vietnam recently adopted a resolution establishing the framework for the creation, operation, monitoring and governance of an International Financial Center (IFC)...

On 17 June 2025, the National Assembly passed Law No. 76/2025/QH15, amending the Law on Enterprises ("Amended LOE"), which took effect on 1 July 2025.

The National Assembly of Vietnam officially passed the new corporate income tax (CIT) law on 14 June 2025.[1] This new CIT law is set to take effect on 1 October 2025 and is applicable for the fiscal year 2025.

In today's rapidly evolving business landscape, mergers, acquisitions, and investments are more prevalent than ever.

This chapter will discuss these aspects and provide examples to illustrate key concepts.

This chapter will discuss these instruments, their content, and their role in the negotiation process.