With respect to software, the Decree and other measures reportedly being considered on IT services appear to impose onerous requirements on server localization and cross-border data flows that will undermine the ability of companies to provide digital services in Vietnam. This would include software through cloud computing, which offers many potential economic benefits, especially to small- and medium-sized enterprises. The Decree specifically requires that at least one server be located in Vietnam in order to: 1) establish an online social network; 2) establish a general information website; 3) supply content services on a mobile telecommunications network; or 4) provide online gaming services. In addition, there are also licensing and registration requirements in the Decree that could significantly restrict the ability to conduct cross-border data business. A separate IT Services Decree under consideration by the Vietnamese Government could include similar problematic provisions. IIPA recommends that Vietnam reconsider and revise or rescind these polices to avoid discouraging investment in Vietnam and to avoid imposing market access restrictions that may be inconsistent with Vietnam’s commitments in the WTO and BTA.