“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.
Employee shares ownership plan and tax implications in Vietnam

Employee shares ownership plan and tax implications in Vietnam

Grant Thornton investigates the PIT's exposure under ESOP schemes, which provide beneficiaries a better understanding and thus minimises tax risks.
Having a permanent establishment in Vietnam could cost a pretty penny

Having a permanent establishment in Vietnam could cost a pretty penny

While more and more companies have cross-border activities, not all of them understand domestic tax regulations in the host countries or in tax treaties.
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.
Grant Thornton to hold seminar on business tax and regulations

Grant Thornton to hold seminar on business tax and regulations

Grant Thornton Vietnam gives businesses a valuable opportunity to get up to speed on Vietnam's tax regulations on August 9, 2018 at Lotte Legeng Hotel Saigon.
Liquidation of a Vietnamese entity—critical tax exposures

Liquidation of a Vietnamese entity—critical tax exposures

The liquidation of a Vietnamese legal entity is a lengthy and complicated process in which the final tax audit involves great effort from the dissolving entity.
Tax implications of selling equity or shares in Vietnamese entities

Tax implications of selling equity or shares in Vietnamese entities

Grant Thornton Vietnam compiled a concise mini-guide on Vietnamese regulations on tax obligations following the transfer of equity interest or securities.
Grant Thornton Vietnam hosts seminars to update on key tax changes

Grant Thornton Vietnam hosts seminars to update on key tax changes

Grant Thornton Vietnam hosted tax seminars with the chairwoman of the Vietnam Tax Consultants Association (VTCA) as a guest of honour, to highlight important tax policies in 2017 and update on key regulatory changes from 2018.
Grant Thornton Vietnam, Nexia ACPA merger set for July

Grant Thornton Vietnam, Nexia ACPA merger set for July

Two auditing and consulting firms, Grant Thornton Vietnam and Nexia ACPA, have entered an agreement to merge businesses from July 1, 2014.
Grant Thornton reports good vibes

Grant Thornton reports good vibes

Optimism is returning to Vietnam’s private equity sector with 43 per cent of respondents to a Grant Thornton survey saying they have a positive outlook on the country’s economy over the next year.
Women in senior business management: Vietnam in top 10

Women in senior business management: Vietnam in top 10

Vietnam is in the top 10 for women in senior management around the world.
Grant Thornton puts investors first

Grant Thornton puts investors first

The Association of Chartered Certified Accountants and Grant Thornton today in Hanoi co-hosted a roundtable introducing the report entitled putting investors at the heart of the financial system.
Grant Thornton grows in Greater Mekong Region

Grant Thornton grows in Greater Mekong Region

Grant Thornton International has announced that Grant Thornton Cambodia (GTC) and K Professional Accountants (KPA) have joined forces.
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