
Transfer Pricing in Vietnam - An Overview
Transfer pricing is an international tax planning method which is becoming increasingly important for multinationals operating in Vietnam to consider.
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Transfer pricing is an international tax planning method which is becoming increasingly important for multinationals operating in Vietnam to consider.

Vietnam’s Circular 45 sets new rules on the Advance Pricing Agreement (APA) mechanism in Vietnam. Circular 45 came into effect on August 3, 2021
As globalisation advances, Vietnam is increasingly recognised as an attractive and feasible destination for foreign investors to expand or establish operations. Although Vietnam is generally open and welcoming for foreign investment, investors are often u
On 5 November 2020, the Vietnam Government released Decree 132/2020/ND-CP (“Decree 132”) in respect of Transfer Pricing in Vietnam, replacing Decree 20/2017/ND-CP and Decree 68/2020/ND-CP.
On 24 June 2020, the Vietnamese government released Decree 68/2020/NĐ-CP (“Decree 68”), which amended Decree 20/2017/ND-CP (“Decree 20”) regarding tax administration for enterprises with related-party transactions and the relaxing of interest
The Vietnamese Government issued Decree 68/2020/ND-CP on 24 June 2020 (“Decree 68”), amending interest deductibility for companies subject to Transfer Pricing obligations in Decree 20 /2017/ND-CP (“Decree 20”).
On 24 June 2020, the Vietnamese Government released Decree 68/2020/NĐ-CP (“Decree 68”), which amended Decree 20/2017/ND-CP (“Decree 20”), concerning tax administration for enterprises with related-party transactions and the relaxing of interes
As globalisation advances, Vietnam is increasingly recognised as an attractive and feasible destination for foreign investors to expand or establish operations.
On 24 February 2017, the Vietnamese Government issued Decree 20/2017/ND-CP (“Decree 20”) concerning tax administration for enterprises with related-party transactions. This is a significant release for Transfer Pricing (“TP”) and related-party transaction