The Advance Pricing Agreement Regime

Journal
Author
Hoang, T.D.; Tran, D.B.
Country
Vietnam
Published Date
Issue
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the salient points of the draft circular issued by the Ministry of Finance on the proposed advance pricing agreement regime in Vietnam. Insight is also provided into the rational and imperative need for the regime.