Transfer Pricing And Associated Transactions As Regulated By Law In Vietnam

In the context of economic integration and the continuous development of international trade activities, the management of associated transactions has become a challenging issue for most economies, including Vietnam. Therefore, the legal regulations of Vietnam are constructed and adjusted over time to regulate economic relationships, interests between parties, and ensure the interests of the nation. Within the scope of this article, we will explore in detail the legal regulations in Vietnam regarding associated transactions, behaviors considered as transfer pricing, and what relationships are considered associated.

1. Transfer Pricing and Relationships from Associated Transactions