Vietnam’s Ministry of Finance has issued detailed guidance in Circular 201/2013/TT_BTC dated 20 December 2013, for the advance pricing agreement (APA) regime, which was added to the income tax law in July 2013. The new guidance is effective from 5 February 2014 and includes rules under the APA regime concerning Eligible applicants, Scope and principles of application, the APA competent authority, APA procedures, the duration and renewal of APAs, obligations of taxpayers under the regime, confidentiality rules under the regime, mutual agreement procedures (MAPs), and compensating adjustments.
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