The podcast focuses on Vietnam's cross-border e-commerce laws and provides detailed information about important legal regulations that foreign businesses must comply with when selling online in Vietnam. The main topics discussed include business registration, licensing, tax types (VAT and CIT), data security (especially the requirement for data storage in Vietnam) and consumer protection. The main purpose of the podcast is to provide a practical guide, helping businesses understand their legal obligations and maximize the potential of Vietnam's rapidly growing e-commerce market.