The Resource Draft decree on transfer pricing and direct tax administration of related-party transactions

Draft decree on transfer pricing and direct tax administration of related-party transactions

Label
Draft decree on transfer pricing and direct tax administration of related-party transactions
Title
Draft decree on transfer pricing and direct tax administration of related-party transactions
Creator
Subject
Language
eng
Summary
Vietnam's Ministry of Finance released a Draft Decree on tax administration of enterprises with related-party transactions which covers transfer pricing rules and some other aspects of direct taxation. The authors analyse key aspects of the Draft Decree and discuss the appropriateness and possible impacts of the proposed changes on Vietnam-based business operations in light of the OECD base erosion and profit shifting (BEPS) Project, existing transfer pricing rules, practical enforcement and expected developments in Vietnam
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 2 ; p. 158-166
http://library.link/vocab/creatorName
  • Nguyen, P.T
  • Du, B. Ngoc
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • BEPS Project (OECD)
  • substance over form
  • documentation requirements
  • deductions
  • interest deduction
  • intangibles
  • arm's length principle
  • location savings
  • cost sharing arrangement
  • penalties
Label
Draft decree on transfer pricing and direct tax administration of related-party transactions
Instantiates
Publication
Label
Draft decree on transfer pricing and direct tax administration of related-party transactions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...