Decree no. 132/2020/NĐ-CP Prescribing tax administration for enterprises having related-party transactions

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Legal document in Vietnamese
ND132_05112020CP.pdf

Issued date	Effective date	Expired date
05/11/2020	20/12/2020	01/07/2026

Replaced legal document
Document name	Issued date	Effective date	Expired date
255/2026/NĐ-CP	30/06/2026	01/07/2026

Upper legal document
Document name	Issued date	Effective date	Expired date
38/2019/QH14	13/06/2019	01/07/2020	01/07/2026

Legal documents revised this legal document
Document name	Issued date	Effective date	Expired date
20/2025/NĐ-CP	10/02/2025	27/03/2025	01/07/2026

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Decree No. 255/2026/ND-CP on tax administration for enterprises engaged in related-party transactions, replacing Decree No. 132/2020/ND-CP

Decree No. 20/2025/ND-CP amending Decree No. 132/2020/ND-CP on Related-Party Transactions

Tax management guidelines for related party transactions

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter III: Comparability Analysis

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter IV: Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter V: Documentation

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter VI: Special Considerations for Intangibles

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter VII: Special Considerations for Intra-Group Services

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter VIII: Cost Contribution Arrangements

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter IX: Transfer Pricing Aspects of Business Restructurings

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter I: The Arm's Length Principle

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Chapter II: Transfer Pricing Methods