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• ServiceFamily Ownership & Succession Advisory (FOSA)

  Transferring ownership and managerial authority while securing operational continuity, founder control, and institutional succession governance.

• ServiceInternational Business Advisory (IBA)

  Circular 99/2025/TT-BTC chart of accounts & enterprise ERP transition, Transfer Pricing documentation (Decree 255/2026/ND-CP), and FDI capital solvency assessment.

• InsightThe multi-member LLC as a family holding: what it can and cannot do under Vietnamese law

  A family holding (multi-member LLC) can organise ownership across generations in Vietnam, but it is not a trust substitute or an absolute shield.

• InsightDecree 255/2026/ND-CP: what actually changed for related-party transactions

  Decree 255/2026/ND-CP applies from the 2026 CIT period: twelve related-party tests including interest-free borrowing, revised documentation exemptions, a EUR 750 million CbCR…

• InsightOne import, two departments: why accounting and import-export must reconcile before customs does

  Differences between import-export and accounting records can complicate customs finalisation. An illustrative scenario shows how to reconcile records for the same goods.

• InsightFamily holding: separating ownership, benefit and control

  A family holding works only when ownership, economic benefit and control are designed as separate layers. An illustrative scenario under the 2026 PIT and beneficial-owner rules.

• InsightUsed machinery in FDI projects: one asset, four values to get right

  Used machinery contributed or imported by FDI investors must satisfy import conditions, customs value, contributed capital and depreciation at once.