Transfer pricing in Vietnam – increased regulatory and administrative focus.
In this Advance in Vietnam Podcast episode, we discuss about the latest transfer pricing requirements in Vietnam, current regulatory changes and how investors maintain compliance and ensure they are protected upon an inspection from the authorities.
Some of the key areas of discussion are:
- Significant shift from the Vietnamese authorities in the past 12 months towards actively reviewing, enforcing, and challenging transfer pricing documentation
- Current thresholds for being classified ‘related party of an enterprise’
- Key TP documents and deadlines for submission
- Exemptions and case studies
- Acceptable arm’s length range for pricing
- Advanced Pricing Agreements