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. 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