The People’s Democratic Republic of Laos (Laos) is a relatively small ASEAN economy especially when compared to its larger neighbours. However, with an impressive average annual growth rate in GDP of 8% per year it has high investment potential especially as it starts to diversify into other sectors, such as hydropower and transportation. When planning an investment into Laos there are many things for investors to consider in addition to the Laos domestic tax issues and the application of tax treaties, an investor should also examine the tax efficiency and benefits of using a holding company and the costs of maintaining such a company. These are the key domestic and international tax considerations discussed in this article.