On 3 August 2021, new detailed guidelines from the Vietnamese Ministry of Finance (MoF) on the Advance Pricing Agreement (APA) came into force. The guidance was published on 18 June 2021 in circular 45/2021 / TT-BTC (circular 45) and replace with the first circular on APAs (circular 201/2013 / TT-BTC) from 2013.
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