Dear Valued Customers and Partners,
GV Lawyers would like to introduce you the Legal Newsletter Issue No. 09 of September 2025.
- This newsletter will catch you up on the new regulations on guiding the Law on Investment, on on global minimum tax payment in Vietnam, along with the new regulations on opening and using payment accounts for customers who are foreign organizations and investors.
- Can a work generated by artificial intelligence (AI) be protected by law in terms of its author rights? If so, who would be the rightful holder of such rights? In the article “Law on protection of author rights in works generated by Artificial Intelligence”, Lawyer Le Quang Vy, Partner of GV Lawyers will analyze the legal aspects of protecting works, especially works created by AI, to point out that the laws of Vietnam and some countries have not yet recognized the protection of works created by AI as the protection of works created by humans. From there, the author believes that building a legal framework on intellectual property for AI is extremely urgent in the context of AI being a core technology.
- In the section “Legal Guidance“, we will keep you updated about the questions related to tax policies and invoice such as: (i) Determining the value added tax rate of export processing enterprises; (ii) Value added tax rate on international tourism services; (iii) Instructions on when to prepare personal income tax deduction documents; and (iv) Time of issuing invoice for freight services.
- The proposal to lower personal income tax ceiling to 25%, along with Proposal to make intellectual property rights a tradable asset is of the notable centerpiece in the section “Good readings for you”.
- The last part of the Legal Newsletter is, as usual, the list of selected latest legal documents.
We hope you will find this newsletter useful. To read the full Legal Newsletter, please click DOWNLOAD.
