Updates on Vietnam New Transfer Pricing Decree – 132/2020/ND-CP replacing Decree 20/2017/ND-CP and Decree68/2020/ND-CP, effective on 5/12/2020
VIETNAM TRANSFER PRICING – Decree 68 amends Decree 20, increases deductible Interest cap to 30% EBITDA, effective from 2019, retrospective for 2017 & 2018