Transfer Pricing Readiness 2026: Key Changes to Related-Party Transactions in Vietnam
AI Summary: Vietnam’s Decree 255/2026/ND-CP, effective from 1 July 2026 and applicable from the 2026 corporate income tax period, replaces Decree 132/2020/ND-CP. For CEOs, CFOs and Group CFOs, the practical issue is not only transfer pricing documentation, but whether new related-party relationships may arise during the tax year through capital, financing, guarantee or management-control transactions.…
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