Transfer pricing: related party definition, method and selection of comparables | Vietnam Tax Guide 2024 (5)
Decree No. 132/2020/ND-CP (“Decree No. 132”) sets out transfer pricing rules in Vietnam.
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Taxpayers can carry forward all tax losses continuously for a maximum period of five years. Losses from incentive activities can be offset against profits from non-incentive activities and vice versa.
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Calculation of taxable profits and non-deductible expenses for corporate income tax | Vietnam Tax Guide 2024 (3)
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Corporate Income Tax丨Vietnam Tax Guide 2024
Companies are subject to the tax rates set out in the Corporate Income Tax Law. The standard corporate income tax rate is 20%.
Invest in Vietnam
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Tax Overview丨Vietnam Tax Guide 2024
Most business activities and investments in Vietnam will be subject to the following taxes: ● Corporate income tax; ● Various withholding taxes; ● Capital gains tax; ● Value added tax; ● Import duties; ● Personal income tax for Vietnamese and foreign employees; ● Social security, unemployment insurance and health insurance contributions.
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Which services are considered tax services and require a tax agent license?丨Cambodian tax questions and answers(56)
Which services are considered tax services and require a tax agent license?
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Can a small taxpayer company enjoy a minimum 3-year tax exemption after tax registration?
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Does the tax authority have priority over the taxpayer's property? If the public release of the General Department of Taxation occurs after the collateral rights.
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