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DELOITTE: DECREE NO.20/2017/ND-CP DATE 24 FEBRUARY 2017 GUIDING TAX MANAGEMENT ONTRANSFER PRICING IN ENTERPRISE
The Government of Vietnam has officially issued Decree No. 20/2017/ND-CP dated 24 February 2017 (“Decree 20”) guiding tax compliance for enterprises having related party transactions. The Decree will be effective from 1 May 2017.
Please click the link below to download the full version provided by Deloitte Vietnam:
Decree on Transfer Pricing 2017_English
Decree on Transfer Pricing 2017_Chinese
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DELOITTE VIETNAM
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