Broader enforcement | KPMG | VN

Broader enforcement

Broader enforcement

A draft decree on transfer pricing was released in late October that adopts OECD recommendations as they relate to Vietnam.


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The year 2016 marked a major watershed regarding transfer pricing in Vietnam, with regulations being in effect for a decade and a new round of tax reform announced by the Ministry of Finance (MoF) to introduce regulatory changes to tackle base erosion profit shifting (BEPS) practices.

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