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

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Issued date	Effective date	Expired date
01/01/2017	01/01/2017

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 I: The Arm's Length Principle

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

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 IX: Transfer Pricing Aspects of Business Restructurings

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