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INSIGHTS THIS MONTH

January 2022

HIGHLIGHT OF THIS MONTH

The New Laws on Investment and Public-private Partnership: Setting the Foundation for Advanced Private Investment Landscape in Cambodia

Two new laws related to private investments were recently adopted in Cambodia. The Law on Investment dated 15 October 2021 (the “New Law on Investment”) and the Law on...

IN THIS ISSUE

Bangladesh – A Model PPP Investment Destination

[From our Bangladesh Office]

In an otherwise complex context, the Public-Private Partnership (“PPP”) experience in Bangladesh demonstrates a high level of transparency from which neighboring countries in the... 

2021 Amendment of the Tax Laws – Key Changes and Impacts

[From our Laos Office]

The amendment of the tax laws No. 01/NA dated 7 August 2021 (“Tax Law Amendment 2021”) was adopted by Presidential Decree No. 231/P dated... 

What Major Changes Are Included Under The Union Tax Law 2021?

[From our Taxation Team - Myanmar Office]

The Union Tax Law 2021 (“UTL 2021”) was enacted on 30 September 2021 by the State Administration Council (“SAC”). It is applicable for the... 

Reduced Personal Income Tax under UTL 2021

[From our Taxation Team - Myanmar Office]

In order to shore up the economy and investments affected by the COVID-19 pandemic; the state administration council has increased the income ranges at... 

New Instruction on Rules and Procedures on Credit and Debit Notes

[From our Cambodia Office]

Credit notes and debit notes are used when there is an over- or under-charge on a customer’s invoice. Article 49 of the VAT Sub-Decree... 

Audit Report and Financial Statement Submission Requirements for the Year 2021

[From our Cambodia Office]

Over the last few months, the Accounting and Auditing Regulator (“ACAR”) has issued several notifications with regard to accounting report compliance requirements. We summarize... 

RECENT VDB LOI WORK

Full spectrum of services in the Lao PDR: We provided start-to-finish legal and tax assistance to the subsidiary of a regional energy and infrastructure company on its acquisition of a state-of-the-art hospital in the Lao PDR.

Labor compliance in Cambodia: The Cambodia team is assisting both multinational and local companies with meeting their labor compliance obligations.

Precedent-setting tax ruling in Myanmar: The Tax team obtained a first-of-its-kind favorable tax ruling for a major regional power company confirming exemptions from taxes and duty on certain imported equipment.

Corporate structuring services in Myanmar: We advised on the optimal corporate structuring for an INGO’s projects in Myanmar.

Regulatory advisory in Bangladesh: The new VDB Loi team in Bangladesh advised on the local regulatory aspects of the provision of training and education services.

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