NEWSLETTER APRIL 2017
Decree No. 20/2017/ND-CP (“Decree 20”) guiding tax management on transfer pricing (TP) As we mentioned in our Newsletter of February 2017, on 24th February 2017, the Government issued Decree 20 providing guidelines on tax management applied to TP, effective from 1st May 2017. In this newsletter, we would like to further clarify the cases in which a taxpayer is exempted from preparation and declaration of TP documentation. A taxpayer will be exempted from preparation of declaration on Section III and IV under Form No. 01 in case: – The taxpayer has transactions only with related parties subject to Corporate Income...