substance over form in transfer pricing facts and risks “Substance over form” in transfer pricing – facts and risks

08:37 | 26/11/2018

New principles for determining transfer prices in related party transactions (RPTs) were issued for transfer pricing audits and inspections. However, taxpayers applying the principle of called ...

tax implications on vietnams bond market Tax implications on Vietnam’s bond market

08:00 | 31/08/2018

Through the long process of formation and development, the bond market in Vietnam has been growing in both depth and scale, proving its role as ...

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