In this latest edition, our colleagues from 13 countries provided an update on recently introduced legislations and cases; in particular, the adoption of certain OECD guidelines. Additional developments in the field of transfer pricing, including the implementation of the BEPS into the laws of the various countries, are presented
In Vietnam, the government has issued new decrees to introduce a change of the acceptable arm’s-length range and adjust the filing obligations of country-by-country reporting.
The case: German company A employs person B with residence in Vietnam for working on projects of A in Germany and other countries. A is not registered in Vietnam.