Insights

Tax and Transfer Pricing Aspects of Providing Intragroup Management Services in Vietnam

Jack Sheehan 29 Nov 2024

An analysis by DFDL, Taxand Vietnam

Intra-group management services are a controversial and highly debated tax issue in Vietnam.

Jack Sheehan, Lan Hua, Vandana Vijayakumar and Sneha Chhaya from our Vietnamese member firm DFDL share their insights on the tax and transfer pricing aspects of providing intra-group management services to Vietnamese subsidiaries of multinational enterprises.

You can read the full article here, which covers the following topics in more detail:

• Vietnam’s Benefits Test
• Pricing for intragroup services
• Relief under tax treaties
• Deductibility of intra-group management service fees
• Practical tips and recommendations for taxpayers to manage Vietnamese tax risks.

Article tags

Tax Relief | TP & Business Restructuring | Transfer Pricing