The MHM Vietnam Newsletter is published by Mori Hamada & Matsumoto Vietnam. This issue discusses some significant features of Decree No. 31/2021/ND-CP, issued by the Government of Vietnam, which sheds light on some new concepts and regulations of the Investment Law 2020 of Vietnam, and also provides analysis of notable provisions of Decree 31 which may have an impact on M&A activities involving foreign investors in Vietnam.