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Transfer Pricing in Vietnam: Legal Framework and Recent Developments



On Tuesday, October 22, our International Business Advisory Deputy Manager and transfer pricing expert, Filippo Bortoletti, hosted a webinar presenting key developments in transfer pricing in Vietnam.

Transfer pricing refers to the setting of prices on related party transactions (or the sale of goods and provision of services) between related parties, and can play a key role in the tax strategies of multinational companies.

As Vietnam continues to open up to foreign investment and manufacturers flock to the country to set up production bases, the country’s tax authorities have aimed to align their transfer pricing regulations with international standards set by the OECD. Despite this, the enforcement of transfer pricing regulations in Vietnam maintains a number of particularities.

To shed light on recent transfer pricing developments and key points tax professionals should pay attention to, Filippo Bortoletti covered important topics, such as:

  •  Current legal framework of transfer pricing in Vietna
  • Recent changes
  • Case study
  • Key takeaways

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