New transfer pricing regulations released
06 November, 2020
On 5 November, the Government issued Decree 132/2020/ND-CP, setting out new rules on transfer pricing in Vietnam.
Decree 132 takes effect from 20 December 2020, but applies for the financial year 2020.
Decree 132 replaces the existing TP Decree 20 issued in 2017, and we outline some of the key changes below.
