Scholarly Articles

This is the eight and last part in a series of contributions focused on analyzing Vietnam’s current key transfer pricing regulation Decree 132 from the perspective of the 2022 Transfer Pricing Guidelines (“TPG”) of the Organization for Economic Cooperation and Development (“OECD”).
Feb 06, 2020
This is the seventh part in a series of contributions focused on analyzing Vietnam’s current key transfer pricing regulation Decree 132 from the perspective of the 2022 Transfer Pricing Guidelines (“TPG”) of the Organization for Economic Cooperation and Development (“OECD”).
Feb 06, 2020
This is the sixt part in a series of contributions focused on analyzing Vietnam’s current key transfer pricing regulation Decree 132 from the perspective of the 2022 Transfer Pricing Guidelines (“TPG”) of the Organization for Economic Cooperation and Development (“OECD”).
Feb 06, 2020
This is the fifth part in a series of contributions focused on analyzing Vietnam’s current key transfer pricing regulation Decree 132 from the perspective of the 2022 Transfer Pricing Guidelines (“TPG”) of the Organization for Economic Cooperation and Development (“OECD”).
Feb 06, 2020
This is the fourth 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”). Flexibility or structure? Between 1995 and 2010, the TPG featured a qualified hierarchy of methods […]
Feb 06, 2020
This is the second 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”). Internal or external comparables? When a taxpayer has engaged in similar transactions with both related […]
Feb 06, 2020
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Edwin Vanderbruggen
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