New Guidance on Advance Pricing Agreements

Journal
Author
Coronado, L.; Nguyen, P.T.
Country
Vietnam
Published Date
Issue
International Transfer Pricing Journal 2014 (Volume 21), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Pursuant to an APA pilot programme period and comments collected from a draft circular, the Ministry of Finance issued final APA regulations effective February 2014.