Tax declaration for related-party transactions

Tax declaration for related-party transactions

In 2024, tax authorities continue to increase their audit/ inspection activities to improve tax management, including compliance with regulations on related-party transactions for FDI enterprises in Vietnam. The adoption of Resolution 107/2023/QH15 on applying global minimum tax, effective from the beginning of 2024, also shows the government’s determination to manage cross-border profits and avoid tax […]