Vietnam’s General Department of Taxation published transfer pricing audits on 18 December 2013, throughout a number of provinces, and selected some textile, garment, and footwear companies based on transfer pricing risk assessment profiles. The tax authorities’ aim was to comprehensive all of these transfer pricing audits by December 2013.
However, the audits were executed based on identical inclusive information requests, transfer pricing risk assessments, choice of the most suitable transfer pricing method(s), and transfer pricing adjustments.
