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VIETNAM: Overseas Retailers Face 2012-2016 Tax Audit Over Relocated Profits

Local tax authorities are to conduct audits of foreign retailers in order to detect any instances of profits being shifted overseas in order to artificially reduce tax liabilities through transfer pricing.

In line with a new directive from the country’s General Department of Taxation, these audits will extend across records relating to VAT, corporate income tax and personal income tax payments for the period 2012-2016.

Content provided by Picture: HKTDC Research
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