Transfer pricing activity has increased significantly in the past year in Vietnam with the government vowing to take the issue more seriously and investigate companies that are repeatedly reporting losses in the country. With a recent announcement of a pilot APA programme, Thomas McClelland, the chairman of EuroCham’s (European chamber of commerce in Vietnam) Tax and Transfer Pricing Committee, discusses what this means for businesses operating in the country.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, and rejects protection for indirect transfers and tightening conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention