Advance pricing arrangements

Overview

An Advance Pricing Agreement (APA) is an agreement entered into between tax authorities and taxpayers on the future application of transfer pricing policies.  An APA can be an effective measure for many taxpayers in mitigating transfer pricing risks by ensuring levels of future profitability are accepted as reasonable by the tax authorities.

Since the inception of the APA programme in Vietnam PwC have been involved in the negotiation of a large number of cases, helping companies reduce uncertainty by negotiating APAs with tax authorities in Vietnam and overseas.  

How we can help

  • Developing robust technical arguments to support unilateral, bilateral and multilateral APA submissions;
  • Drafting and submitting APA applications; and
  • Liaising with the GDT, including answering questions and negotiating to obtain the APA.

Download our transfer pricing flyer for more details

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Get in touch

Nguyen Thanh Trung

Nguyen Thanh Trung

Partner, Tax and Legal Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen  Huong Giang

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

Judith Henry

Judith Henry

Partner, Transfer Pricing Services, PwC Vietnam

Tel: +84 28 3823 0796, Ext. 1525

Nguyen Le Nhan Hoa

Nguyen Le Nhan Hoa

Director, Transfer Pricing Services, PwC Vietnam

Tel: +84 28 3823 0796

Ngo Thanh Tin

Ngo Thanh Tin

Director, Transfer Pricing Services, PwC Vietnam

Tel: +84 28 3823 0796

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