Transfer pricing gets intensive focus in Vietnam’s General Department of Taxation

15 August, 2011

During the late July 2011 Vietnam’s General Department of Taxation (GDT) and HCM tax authorities took several activities on transfer pricing (TP) which focused importantly on increasing awareness and strengthening the implementation of TP

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Authorities’ use of net-back approach in transfer pricing case has been overruled by the Russian Court

15 July, 2011

The Federal Arbitration Court of the Moscow Region rejected the Russian Tax Authorities’ attempt to adjust a taxpayer’s transfer pricing by applying the net-back approach. The net-back method are applied to oil production and operates by taking

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