Transfer Prices of Related-Party Transactions from Direct and Indirect Tax Perspectives

Journal
Jain, N.; Nguyen, P.T.
Vietnam
Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses the regulatory and practical aspects of customs and transfer pricing rules governing related-party transactions, including the conflicts that arise as a result of the different rules.