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Legal regulations on affiliate transactions (Transfer pricing)
Provide a system of legal regulations and guiding documents on applying related transaction management to enterprises in Vietnam
- Decree 20/2017 / ND-CP on tax administration applicable to 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 68/2020/ND-CP amending and supplementing Decree 20/2017/ND-CP on tax administration for 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 132/2020 / ND-CP on tax administration applicable to enterprises with associated transactions
- Appendices of Decree 132/2020/ND-CP on related-party transactions
- Official Dispatch 271/TCT-TTKT introducing new contents of Decree 132/2020/ND-CP on tax administration for enterprises with associated transactions
- Circular 45/2021/TT-BTC guiding the application of APA in tax administration for enterprises with associated transactions