The right time to fully reopen the economy

The right time to fully reopen the economy

People and businesses in the southern growth engine of Ho Chi Minh City are yearning for daily life to resume, but is it the right time? Professor Dr. Tran Ngoc Tho from Ho Chi Minh City Economics University elaborated on the issues with VIR’s Nguyen Hong.
“Substance over form” in transfer pricing – facts and risks

“Substance over form” in transfer pricing – facts and risks

New principles for determining transfer prices in related party transactions (RPTs) were issued for transfer pricing audits and inspections. However, taxpayers applying the principle of called “substance-over-form” are facing some common circumstances and risks.
Tax implications on Vietnam’s bond market

Tax implications on Vietnam’s bond market

Through the long process of formation and development, the bond market in Vietnam has been growing in both depth and scale, proving its role as a medium for long-term capital mobilisation in the economy, as well as addressing the shortfall of the state budget.