Transfer Pricing – Increasing Enforcement, Audit and Dispute Resolution Mechanisms

Journal
Nguyen, P.T.
Vietnam
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 5
PriceUSD 45

The author summarizes the recent developments in the legal and regulatory framework and practical enforcement of transfer pricing in Vietnam. The remedies available under domestic laws as well as tax treaties for transfer pricing disputes are also covered.