Transfer pricing documentation: who needs it and when

If your company transacts with related parties, transfer-pricing rules likely apply. The documentation is detailed and the penalties are real.

Thresholds

Exemptions exist for smaller companies and limited related-party volumes — but they are narrow.

The three-tier file

Local file, master file and country-by-country report each serve a purpose. Most Vietnamese entities focus on the local file.

We prepare defensible documentation and stand with you if the authorities ask questions.