
Related-Party Transactions in Vietnam: 2026 Detailed Regulations
Guide to related-party transactions in Vietnam under Decree 132. Understand the 11 relationship triggers, 30% EBITDA rules, and deductible expense criteria.

Guide to related-party transactions in Vietnam under Decree 132. Understand the 11 relationship triggers, 30% EBITDA rules, and deductible expense criteria.

Executive guide to Vietnam transfer pricing & related-party rules under Decree 132. Learn safe harbors, the 30% EBITDA interest cap, and filing deadlines.

Master Vietnam transfer pricing. Explore the 5 pricing methods, 3-tiered documentation rules (Local & Master Files), and audit defense strategies.

An employer of record in Vietnam (EOR) is a Vietnamese company that legally employs people for a foreign company.

Between Q3-Q4 2026, the Vietnamese Government enacted four landmark regulatory frameworks that modernize the operational for companies.

State Bank of Vietnam reshape foreign investment capital account (FICA). Learn pre-IRC account rules, capital increase transfers, and closure triggers.

Vietnam accepts apostilles from 125 countries since September 11, 2026. See the country list, exceptions, fees, translation rules and business setup documents.

Vietnam Decree 342/2026/ND-CP replaces Decree 09/2018 on foreign goods trading. Explore decentralized retail licensing, dossier cutbacks, and reporting rules.

Master Vietnam Foreign Contractor Tax (FCT) in 2026. Learn withholding VAT & CIT rates, Direct vs Deduction methods, Net-to-Gross formulas, and DTA tax relief.

Decree 320/2026/ND-CP transforms e-ID for foreigners & FDI in Vietnam. Learn the unified account rules, TRC waiver, and how to activate corporate VNeID.
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