{"id":1244,"date":"2024-12-04T07:59:08","date_gmt":"2024-12-04T07:59:08","guid":{"rendered":"https:\/\/aa.com.vn\/?page_id=1244"},"modified":"2024-12-04T08:05:36","modified_gmt":"2024-12-04T08:05:36","slug":"transfer-pricing-documentation","status":"publish","type":"page","link":"https:\/\/aa.com.vn\/vi\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/","title":{"rendered":"Transfer pricing documentation"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Global trends driving local change<\/h2>\n\n\n\n<p>Tax authorities worldwide are imposing new, stricter reporting and documentation requirements on transfer pricing arrangements.&nbsp; The OECD recently published recommendations as part of its Base Erosion and Profit Shifting (\u201cBEPS\u201d) initiative and Vietnam have been quick to introduce many of these recommendations into local law, greatly increasing the documentation burden on multinationals.<\/p>\n\n\n\n<p>Decree 20 and Circular 41, which came in to effect on 1 May 2017 and 28 April 2017 respectively, introduced country-by-country reporting and master file obligations in addition to existing requirements for a local file and the submission of an annual transfer pricing declaration form.<\/p>\n\n\n\n<p>With the drive for transparency and aggressive transfer pricing tax audits here to stay, it is vital that documentation is both robust and consistent to offer the greatest chance of successfully dealing with tax audit challenges.<\/p>\n\n\n\n<p>We work regularly with multinationals and leading Vietnamese groups to assist with transfer pricing compliance. We also perform risk reviews where we proactively identify exposures and recommend practical solutions; and assist our clients to resolve particularly complex and controversial transfer pricing matters and disputes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">We can help you with<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All aspects of transfer pricing documentation and compliance requirements from annual transfer pricing returns through to local transfer pricing documentation, master file and country-by-country reporting requirements;<\/li>\n\n\n\n<li>Assessing gaps in your current transfer pricing documentation; and<\/li>\n\n\n\n<li>Preparing local and regional benchmarking studies.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/12\/psu-advisory.webp\" alt=\"\" class=\"wp-image-1254\" srcset=\"https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/12\/psu-advisory.webp 1600w, https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/12\/psu-advisory-768x432.webp 768w, https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/12\/psu-advisory-1536x864.webp 1536w, https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/12\/psu-advisory-18x10.webp 18w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Global trends driving local change Tax authorities worldwide are imposing new, stricter reporting and documentation requirements on transfer pricing arrangements.&nbsp; The OECD recently published recommendations as part of its Base Erosion and Profit Shifting (\u201cBEPS\u201d) initiative and Vietnam have been quick to introduce many of these recommendations into local law, greatly increasing the documentation burden [&hellip;]<\/p>","protected":false},"author":1,"featured_media":930,"parent":1196,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-part\/service-5.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1244","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer pricing documentation - American Auditing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aa.com.vn\/vi\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer pricing documentation - American Auditing\" \/>\n<meta property=\"og:description\" content=\"Global trends driving local change Tax authorities worldwide are imposing new, stricter reporting and documentation requirements on transfer pricing arrangements.&nbsp; The OECD recently published recommendations as part of its Base Erosion and Profit Shifting (\u201cBEPS\u201d) initiative and Vietnam have been quick to introduce many of these recommendations into local law, greatly increasing the documentation burden [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aa.com.vn\/vi\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/\" \/>\n<meta property=\"og:site_name\" content=\"American Auditing\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-04T08:05:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/11\/cloud-infrastructure-operations-1600x500-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/\",\"url\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/\",\"name\":\"Transfer pricing documentation - American Auditing\",\"isPartOf\":{\"@id\":\"https:\/\/aa.com.vn\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/11\/cloud-infrastructure-operations-1600x500-1.webp\",\"datePublished\":\"2024-12-04T07:59:08+00:00\",\"dateModified\":\"2024-12-04T08:05:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/#primaryimage\",\"url\":\"https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/11\/cloud-infrastructure-operations-1600x500-1.webp\",\"contentUrl\":\"https:\/\/aa.com.vn\/wp-content\/uploads\/2024\/11\/cloud-infrastructure-operations-1600x500-1.webp\",\"width\":1600,\"height\":500},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aa.com.vn\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Services\",\"item\":\"https:\/\/aa.com.vn\/services\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tax\",\"item\":\"https:\/\/aa.com.vn\/services\/tax\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Transfer pricing services\",\"item\":\"https:\/\/aa.com.vn\/services\/tax\/transfer-pricing\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Transfer pricing documentation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aa.com.vn\/#website\",\"url\":\"https:\/\/aa.com.vn\/\",\"name\":\"American Auditing\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aa.com.vn\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transfer pricing documentation - American Auditing","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aa.com.vn\/vi\/services\/tax\/transfer-pricing\/transfer-pricing-documentation\/","og_locale":"vi_VN","og_type":"article","og_title":"Transfer pricing documentation - American Auditing","og_description":"Global trends driving local change Tax authorities worldwide are imposing new, stricter reporting and documentation requirements on transfer pricing arrangements.&nbsp; 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