Remarkable changes on transfer pricing have been introduced for enterprises that have controlled transactions, with an effective date of 1 May 2017.

In the context of economic integration and the continuous development of international trade activities, the management of associated transactions

Before Decree 20 was issued, transfer pricing rules in Vietnam incorporated the arm's length principle as their foundation.

Decree 132/2020/ND-CP ("Decree 132") was issued on November 5, 2020 and took effect on December 20, 2020 and was originally intended to prevent transfer pricing for foreign invested enterprises

In many cases, the principal in the contract manufacturing relationship owns some or all of the raw materials, work-in-process and finished goods throughout the manufacturing process.

The much-awaited new Land Law was passed by the National Assembly on 6 November 2003. It is a single comprehensive piece of legislation that attempts to deal with current land issues of concern to all land users. However, foreign investors may be disappointed to find that the right to mortgage land use rights to offshore lenders is not provided for and they must still lease land from the State. Foreign individuals are still not permitted to purchase homes in Vietnam; and overseas Vietnamese allo

ベトナムで事業を展開する多国籍企業は、2026年7月1日に施行される政令第255/2026/ND-CP号による移転価格税制の大幅な強化に備える必要があります。関連

In many cases, the principal in the contract manufacturing relationship owns some or all of the raw materials, work-in-process and finished goods throughout the manufacturing process.

Vietnam hat mit Dekret Nr. 255/2026/ND-CP sein Verrechnungspreissystem grundlegend modernisiert und an internationale OECD- und BEPS-Standards angepasst. Die neuen Regelungen erweitern die Definition verbundener Parteien, verschärfen Dokumentationspflichten und verstärken die Prüfung konzerninterner Finanzierungstransaktionen.

Vietnam's new Decree No. 255/2026/ND-CP fundamentally transforms the country's transfer pricing landscape by expanding related-party definitions, strengthening documentation requirements, and aligning with OECD BEPS standards. How will these changes affect multinational enterprises and foreign-invested companies operating in Vietnam, and what steps should businesses take to ensure compliance before the 2026 implementation date?

Vietnam has specific rules to identify documents that must be preserved and the periods for which they must be preserved.