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Vietnam transfer pricing documentation guide

February 21, 2008

Fred Burke, managing partner and Thanh Vinh Nguyen, associate of Baker & McKenzie, Ho Chi Minh City, summarise the 2005 rules

Vietnam’s Ministry of Finance issued comprehensive transfer pricing regulation under Circular No. 117/2005/TT-BTC on December 19 2005 (Circular No 117). Circular No. 117 provides guidelines to determine market prices of related party transactions and set forth the documentation requirements. The information below provides an overview of the documentation requirements.

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