Các quy định về định giá chuyển giao tại Việt nam - Chuyển giá

Abstract

When a foreign enterprise or a multinational company has decided to invest in an enterprise in other nation, they studied carefully the information about new market such as the potentiality, and society, economy, investment and tax policies to determine the business strategy as well as to estimate the future profits in accordance with the legal regulations in the country where the new market is located. To avoid and minimize the obstacles of double taxation for the transactions of its headquarters (in the country) and the new office (in the country where the new market is located), the company should comply with and apply regulations on transfer pricing for these transactions. The concepts of transfer pricing, anti-transfer pricing, associated companies, associated enterprises and so on have been enacted in the legal documents on taxes Vietnam since 1997. The OECD's transfer pricing guidelines only apply to enterprises with cross-border transactions; whereas, the Circulars No. 117/2005 and No. 66/2010 are applied to enterprises with cross-border associated transactions and domestic associated transactions. Moreover, the definition of associated enterprises in Vietnam is wider than that of international practice.