transfer

Transfer pricing not in vogue

October 31, 2011 | 09:01

"These first results in the fight against transfer pricing in foreign-invested enterprises (FIEs) are a real highlight for tax authorities "

More teeth needed to bite into taxing issues

October 10, 2011 | 09:00

Businesses in Vietnam claim a lack of clear information is making it tough for them to follow current transfer pricing rules.

Transfer pricing a serious issue

August 29, 2011 | 07:37

Transfer pricing is one of the key issues in tax authorities’ audit and companies’ tax governance and business decision-making in related party deals.

Transfer of business - an asset or share deal?

June 06, 2011 | 08:48

With the increasing mergers & acquisitions (M&A) trend, the term “transfer of business” may commonly and widely been used in daily business lives around the world. Vietnam is no exception – we can easily find this term everyday in business, in legal and commercial documents and the public media.

Guaranteeing more transparency

May 23, 2011 | 09:10

Fresh moves have been made to add extra clarity to the management of government guarantees. Vision & Associates partner Luu Tien Ngoc investigates whether the move will bear fruit.

Heightened government scrutiny leads to rapidly evolving transfer pricing rules and regulations

March 17, 2011 | 12:20

Long-term growth in international trade, combined with the challenging global economic environment and growing fiscal deficits, has many governments focused on tax base protection.

Decree 102 implementing the Enterprise Law Addressing investors’ heavyweight concerns

December 05, 2010 | 23:15

The regulatory framework for corporate capitalisation, mainly provided for in the Enterprise Law and its old implementing Decree 139, gave investors and shareholders flexibility in capitalisation matters.