The Vietnamese Ministry of Finance June 18 issued Circular No. 45/2021/TT-BTC, on the implementation of advance pricing agreement (APA) provisions. Topics covered include: 1) the types of transactions that are affected; 2) APA application rules; 3) documentation requirements; 4) the rights and obligations of taxpayers; 5) effective periods for APAs; and 6) exemptions and incentives for eligible transactions. The circular takes effect Aug. 3. [Vietnam, Government Portal, 06/18/21]
Reference:
View Circular No. 45/2021/TT-BTC. View Announcement.
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