
When Transfer Pricing Documentation Is Required in Vietnam
Exploring when transfer pricing docs are needed in Vietnam, how related-party ties are identified, and risk indicators attracting scrutiny.
关键词:Transfer

Exploring when transfer pricing docs are needed in Vietnam, how related-party ties are identified, and risk indicators attracting scrutiny.

Explore reforms that renew attention on advance pricing agreements (APAs) for transfer pricing risk management in Vietnam.

We explain Vietnam's application of corporate income tax (CIT) to capital transfer under Decree No. 320/2025/ND-CP.

Shifting transfer pricing regulations and deeper audit reviews will shape compliance obligations for multinationals in Vietnam.

This article highlights significant updates to Vietnam's tax and transfer pricing compliance in 2025 for businesses.

This article addresses the most common questions we encounter when supporting our clients navigating Vietnam’s transfer pricing regulations.

A transfer pricing review provides details on the Vietnam firm's transactions with associated enterprises and compliance with OECD norms.

Vietnam's tax authorities have identified several transfer pricing and tax evasion issues. We discuss best practices to manage compliance.

Transfer pricing is an international tax planning method which is becoming increasingly important for multinationals operating in Vietnam to consider.
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
Under Vietnamese Labour Laws, companies in Vietnam seeking to employ foreign individuals are generally required to obtain a Work Permit for the individual before the individual can sign a Labour Contract and commence work. However, there are exemptions to
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
Individuals who have spent time in Vietnam appreciate that sending money into Vietnam is relatively easy (although, caution must be taken to ensure that inflows are correctly documented, otherwise those inflows may be taxed as revenue/income), but getting