DFDL Vietnam Publication: Transfer Pricing Update

On February 10, 2025, the Government of Vietnam issued a new decree that introduces significant changes to transfer pricing regulations. These changes specifically address the definition of related parties, the treatment of intercompany borrowings, and the deductibility of interest expenses.

Decree 20 will be effective from 27 March 2025 and applies from tax year 2024 onwards.

To read our new article, please click the download button below:

Vietnam Transfer Pricing Update