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
Multilateral instrument (“MLI”) Overview Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument” or “MLI”) is part of BEPS…
CbCR – Country by Country Reporting status analysis The OECD has shared information on the domestic legal frameworks for CbCR (under BEPS Action 13) around…