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Vietnam Tightens Its Transfer Pricing Rules: What Every Foreign Investor And Multinational Enterprise Should Know About Decree No. 255/2026/ND-CP
Vietnam's new Decree No. 255/2026/ND-CP fundamentally transforms the country's transfer pricing landscape by expanding related-party definitions, strengthening documentation requirements, and aligning with OECD BEPS standards. How will these changes affect multinational enterprises and foreign-invested companies operating in Vietnam, and what steps should businesses take to ensure compliance before the 2026 implementation date?
Duane Morris LLP