Corporate demergers involve not only restructuring issues but also complex tax obligations relating to tax finalization, loss carry-forwards, and the treatment of non-deductible interest expenses. This episode analyzes key legal and tax challenges arising from the Vinpearl–Vinpearl Cua Hoi demerger, including the distinction between corporate income tax and personal income tax finalization, the allocation of tax losses and interest expenses after the demerger, as well as risks associated with value-added tax and tax filing obligations. It highlights the importance of carefully reviewing applicable tax regulations to ensure compliance and mitigate risks throughout the restructuring process.

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