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The principal functions of enterprises.

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Companies are then advised to company documentation needs to be documentation and thoroughly consider transfer upon request by tax authorities.

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BCH ????? 67 ??????????? 14,000 ???? ??????? 10% I TNN ??????????? I 06-12-66
20//ND-CP (and Circular. 41//TT-BTC dated 28 April ) which replace Circular 66//TT-BTC: �Providing tax administration applicable to. Circular No. 66//TT-BTC of Apirl 22, , guiding the determination of market prices in business transactions between associated parties. 66//TT-BTC. Broadly speaking, transfer pricing (TP) rules focus on the monitoring and regulation of transactions between entities deemed.

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The minimum quantity of uncontrolled transactions selected for comparison after comparability analysis and adjustment of material differences are made is as follows: 1. Subscribe to receive weekly Vietnam Briefing news updates, our latest doing business publications, and access to our Asia archives. An example: A German head office of a multinational car company provides HR services to a Vietnamese associated enterprise. Example 8: Company M, a multinational based in a foreign country, has a transaction of wholesaling cell phones T which are up to international standards and have been registered in Vietnam to company A, an associated party, and company B, an independent company.