The Resource Vietnam : an examination of the transfer pricing regulations

Vietnam : an examination of the transfer pricing regulations

Label
Vietnam : an examination of the transfer pricing regulations
Title
Vietnam : an examination of the transfer pricing regulations
Creator
Subject
Language
eng
Summary
This article discusses and comments on the key features of Vietnam's existing transfer pricing regulations and associated ongoing enforcement efforts. The regulations are largely in line with the OECD Guidelines. The article looks at (I) related parties, (II) methods (accepted methods, hierarchy of methods, arm's length range), (III) use of comparables for benchmarking (acceptable comparables, multiple year data and foreign comparables), (IV) documentation (annual disclosure of related party transactions, contemporaneous documentation obligation, burden of proof and non-compliance consequence, (V) APAs, (VI) ongoing enforcement efforts and (VII) comments and conclusion
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Jain, N. (Nitin)
  • Nguyen, P.T
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • associated enterprises
  • APA
  • documentation requirements
  • comparability analysis
  • enforcement
Label
Vietnam : an examination of the transfer pricing regulations
Instantiates
Publication
Label
Vietnam : an examination of the transfer pricing regulations
Publication

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