Vietnam: Transfer Pricing

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Article
Anwalt in Vietnam Dr. Oliver Massmann – Vietnam verschärft seine Verrechnungspreisregeln: Was jeder ausländische Investor und jedes multinationale Unternehmen über Dekret Nr. 255/2026/ND-CP wissen sollte
Vietnam hat mit Dekret Nr. 255/2026/ND-CP sein Verrechnungspreissystem grundlegend modernisiert und an internationale OECD- und BEPS-Standards angepasst. Die neuen Regelungen erweitern die Definition verbundener Parteien, verschärfen Dokumentationspflichten und verstärken die Prüfung konzerninterner Finanzierungstransaktionen.
Vietnam Tax
DM
Duane Morris LLP
Article
Vietnam Tightens Its Transfer Pricing Rules: What Every Foreign Investor And Multinational Enterprise Should Know About Decree No. 255/2026/ND-CP
Vietnam's new Decree No. 255/2026/ND-CP fundamentally transforms the country's transfer pricing landscape by expanding related-party definitions, strengthening documentation requirements, and aligning with OECD BEPS standards. How will these changes affect multinational enterprises and foreign-invested companies operating in Vietnam, and what steps should businesses take to ensure compliance before the 2026 implementation date?
Vietnam Tax
DM
Duane Morris LLP
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