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Knowledge of related transactions
- Tax strictly controls associated transactions against transfer pricing: What should Vietnamese enterprises do?
- Declare associated transactions for businesses in Vietnam
- Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
- Handbook | Affiliate transactions for businesses in Vietnam
- Affiliate transactions (transfer pricing) – Part 4: guidance on declarations and records
- Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form
- Affiliate transactions (transfer pricing) – Part 2: Transfer pricing methods of multinational companies in Vietnam
- Affiliate transactions (transfer pricing) – Part 1: Tax basis and profit transfer
- Tax management for businesses with associated transactions (from 2020)
- Circular 45/2021/TT-BTC guiding the application of APA in tax administration for enterprises with associated transactions
- Official Dispatch 271/TCT-TTKT introducing new contents of Decree 132/2020/ND-CP on tax administration for enterprises with associated transactions
- Appendices of Decree 132/2020/ND-CP on related-party transactions
- Decree 132/2020 / ND-CP on tax administration applicable to enterprises with associated transactions
- Official Letter 2835/TCT-TTKT guiding the implementation of Decree 68/2020/ND-CP issued by the General Department of Taxation
- Decree 68/2020/ND-CP amending and supplementing Decree 20/2017/ND-CP on tax administration for enterprises with associated transactions
- Circular 41/2017/TT-BTC guiding the implementation of Decree 20/2017/ND-CP stipulating tax administration for enterprises with associated transactions
- Decree 20/2017 / ND-CP on tax administration applicable to enterprises with associated transactions