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09 November, 2020
11월 5일, 베트남 정부는 베트남의 이전가격에 대한 새로운 규정을 담은 시행령 132/2020/ND-CP을 발표하였습니다.
시행령 132는 2020년 12월 20일부터 시행되지만, 과세연도 2020년부터 적용됩니다.
시행령 132는 2017년에 공포된 기존 이전가격 관련 시행령 20을 대체하며, 주요 변경사항을 다음 페이지에 정리했습니다.
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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