Loading...
©2023 DFK Vietnam. All rights reserved.
Link to official page DFK Vietnam

Loading...


Thank you for surfing this website
This document can be viewed in the following languages:
   vn
Currently, this document is not available in the following languages:
   kr   jp
Legal document in Vietnamese
pdfND20_10022025CP.pdf
Legal document in English
pdfND20_10022025CP[E].pdf
Issued dateEffective dateExpired date
10/02/202527/03/2025
Appended document
Document nameIssued dateEffective dateExpired date
132/2020/NĐ-CP05/11/202020/12/2020
Loading...
Decree no. 132/2020/NĐ-CP Prescribing tax administration for enterprises having 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