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.