Currently, in the field of politics, economics and academic globalization, the concept and approach to human rights protection has made significant changes and advances. One of the new content is the concept of Business and Human Rights. And the good news for Vietnam is the unofficial meetingof the 14th ASEM Cooperation Forum on Business and Human Rights held in Hanoi from 18 to 21 November 2014.

Institutions of State on the power of the seal of the enterprise has created a culture of veneration that ignored the consideration of the nature of the transaction. The Huynh Thi Huyen Nhu’s case is a typical example of only considering the formality of a transaction that ignores thorough consideration of the business.

The acquisition of assets through the acquisition of business to “save” the tax is common in the world, not only in Vietnam.

The term of “foreign investor” or “foreing-invested business” is quite similar between the Law on Enterprises 2005 and the Law on Investment 2005. At the time of issue, many people argued that Viet Nam has created a united and equal legal environment between types of enterprises and investment capital. However, over a short period of operation, the idea of a consistent and equitable legal environment has gradually disappeared.