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11月 11, 2020
在11月5日, 政府发布了第132/2020/ND-CP号法令, 制定越南转让定价的新规则。
第132号法令将于2020年12月20日生效, 且适用于2020财政年度。
第132号法令取代了现行的2017年发布的第20号转让定价法令,我们在下文中概述了关键变化点。
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Nguyen Thanh Trung
Partner, Tax and Legal Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax Services, PwC Vietnam
Tel: +84 24 3946 2246