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
On 16 December 2008, the Government of the Hong Kong Special Administrative Region of the People’s Republic of China (“Hong Kong”), and the Government of the Socialist Republic of Vietnam (“Vietnam”) have signed their first double taxation agreement (hereafter “HK-VN DTA”)[1]. The HK-VN DTA is bound to generate much interest from practitioners and from the […]
Jul 24, 2012
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
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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