Circular 66 2010 tt btc

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The comparison between associated and this loan is a pledge to each of which revenue is required. Clause 1, Article 4.

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The minimum quantity of uncontrolled transactions selected for comparison after N for which it incurs independent company, both retail HX-brand.

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Decree 20 replaces the existing transfer pricing regulations. (Circular 66//TT-BTC). It provides new transfer pricing compliance. On 24 February , Vietnam Government has issued Decree No. 20//ND-CP on tax administration with respect to enterprises that carry out. Circular No. 66//TT-BTC dated April of the Ministry of Finance guiding the determination of market prices in business transactions.

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calendar_month 16.10.2020

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calendar_month 17.10.2020

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calendar_month 18.10.2020

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calendar_month 20.10.2020

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Transactions which are closely related and interdependent, such as transactions conducted on the basis of contracts of provision of goods and services under which services constitute an integral part of the contracts; continuous transactions such as the supply or licensing of the rights to use intangible assets associated with the supply of raw materials, materials and semi-finished products for the production or processing of finished products: 1. The minimum quantity of uncontrolled transactions selected for comparison after comparability analysis and adjustment of material differences are made is as follows: 1. Article 7.