Scholarly Articles

This is the first part in a series of contributions focused on analyzing Vietnam’s current key transfer pricing regulation Decree 132[1] from the perspective of the 2022 Transfer Pricing Guidelines (“TPG”) of the Organization for Economic Cooperation and Development (“OECD”). The purpose is to highlight different experiences, possible differences in approach and emphasis with respect […]
Feb 06, 2020
The decision of the Indian Supreme Court in the Vodafone case earlier this year (January 23, 2009), with tax regulations on the same issue in Indonesia and China, has woken up the Asian tax community to a significant new tax problem—the offshore transfer of shares.
Mar 01, 2010
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Edwin Vanderbruggen
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