Transfer pricing in Vietnam involves pricing goods, services, and intangible assets in transactions between related parties. Circular 200/2014/TT-BTC issued by the Ministry of Finance outlines these regulations.


Key Points:


- Compliance with transfer pricing regulations is vital for businesses.


- Regulations aim to prevent transfer pricing abuse and ensure accurate tax assessments.


- The Law on Tax Administration mandates transfer pricing documentation and disclosure of related-party transactions.


- Penalties, including fines and income adjustments, can be imposed for non-compliance.


- Exemptions for certain companies and a cap on interest expenses exist.


- Staying informed about the latest rules is essential for businesses operating in Vietnam.


- Compliance with these regulations is crucial to avoid legal issues in related-party transactions in Vietnam.


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