Vietnam is an up-and-coming country. Above all, the comparatively low wages are among the important attractions for foreign companies. 60 % of the popu- lation is under 30, which means the potential labour force is correspondingly large. Moreover, this "Asian Tiger" also offers investors a very good tax environ- ment. The domestic market itself is also becoming increasingly lucrative. All these are valid reasons that make Vietnam appealing as a p

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