#decree 255/2026/nd-cp

Foreign investors

Related-party transactions in a Vietnamese subsidiary: pricing, disclosure and the 2026 transfer pricing decree

Almost every foreign-invested company in Vietnam trades with its own group, and the tax authority reviews those prices closely. This guide explains who counts a

28/09/2026 8 min read

Foreign contractor tax

Paying your overseas parent: management fees, royalties and interest under foreign contractor tax

Management fees, royalties and interest paid to a parent or group company abroad are the payments Vietnamese tax auditors look at first. This guide explains how

28/09/2026 8 min read