Regulations on related-party transactions according to Decree 255/2026/ND-CP
Regulations regarding related-party transactions are the first foundation upon which any…
What constitutes a related-party transaction? A full definition according to Decree 255/2026.
What is an affiliate transaction? That's the first question any…
Can related-party enterprises apply the 15% tax rate?
Are affiliated businesses eligible for the 15%… tax rate?
Handling interest expenses exceeding the 30% EBITDA threshold for subsequent years.
Handling interest expenses exceeding the 30% EBITDA threshold is a contentious issue for many...
How to determine if a business has related-party transactions according to Decree 255/2026/ND-CP
From July 1st, 2026, Decree 255/2026/ND-CP officially replaces Decree 132/2020/ND-CP, expanding from…
What are related-party transactions? New points businesses need to be aware of.
Affiliated transactions are not only a legal procedure, but also…