{"id":1837,"date":"2025-09-11T21:07:06","date_gmt":"2025-09-12T04:07:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1837"},"modified":"2025-09-16T00:35:07","modified_gmt":"2025-09-16T07:35:07","slug":"giao-dich-lien-ket-tai-san-vo-hinh","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/","title":{"rendered":"The secret to maximizing benefits from related-party transactions related to intangible assets 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Related party transactions involving intangible assets are a legal challenge for many businesses as tax transparency is increasingly tightened. From trademarks, patents to technological know-how, the valuation and management of these assets <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a> and OECD guidelines not only directly affect tax costs but also determine reputation and long-term development strategy. Applying the right method from the beginning helps businesses reduce legal risks and optimize economic benefits in a sustainable way.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Khai_niem_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\" >The concept of related party transactions related to intangible assets<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Tai_san_vo_hinh_gom_nhung_loai_tai_san_nao\" >What types of assets are intangible?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Vi_sao_tai_san_vo_hinh_thuong_phat_sinh_rui_ro_trong_giao_dich_lien_ket\" >Why intangible assets often pose risks in related party transactions?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Kho_xac_dinh_thi_truong_chinh_xac\" >Difficult to determine the exact market<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Rui_ro_ve_quyen_so_huu_tri_tue_va_tranh_chap\" >Intellectual property risks and disputes\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Kho_minh_bach_trong_bao_cao_thue_va_tuan_thu_quy_dinh\" >Difficulty in transparency in tax reporting and regulatory compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Cac_loai_tai_san_vo_hinh_pho_bien_trong_giao_dich_lien_ket\" >Common types of intangible assets in related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Thuong_hieu_va_nhan_hieu\" >Brands and trademarks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Sang_che_va_quyen_so_huu_tri_tue\" >Patents and intellectual property rights<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Bi_quyet_cong_nghe_quy_trinh_san_xuat\" >Technology secrets, production processes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Quan_he_khach_hang_va_du_lieu_nguoi_dung\" >Customer relationships and user data<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_dinh_gia_tai_san_vo_hinh_trong_giao_dich_lien_ket\" >Methods of valuation of intangible assets in related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_so_sanh\" >Comparative method\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_chi_phi_Cost-based_method\" >Cost-based method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_von_hoa_truc_tiep\" >Direct capitalization method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_dong_tien_chiet_khau\" >Discounted cash flow method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_thang_du\" >Surplus method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Phuong_phap_chiet_tru\" >Subtraction method<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Rui_ro_thuong_gap_trong_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\" >Common risks in related party transactions involving intangible assets<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-tai-san-vo-hinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\"><\/span><b>The concept of related party transactions related to intangible assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">Affiliate transactions<\/a> Transactions involving intangible assets are transactions between related parties (e.g., parent company - subsidiary, company in the same group, or entities with mutual ownership and control) in which the transaction object is intangible assets such as trademarks, brands, patents, technology, business secrets, customer data or other intellectual property rights.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unlike tangible assets such as goods or machinery, intangible assets are difficult to determine in value due to their exclusivity, specificity and ability to generate future profits. This makes related-party transactions involving intangible assets one of the areas that are prone to tax risks, profit shifting or ownership disputes if not managed transparently.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tai_san_vo_hinh_gom_nhung_loai_tai_san_nao\"><\/span><b>What types of assets are intangible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Pursuant to Section 4 of Valuation Standard No. 13 <\/span><a href=\"https:\/\/thuviennhadat.vn\/phap-ly-nha-dat\/cho-thue-may-moc-thiet-bi-khong-kem-nguoi-dieu-khien;-cho-thue-do-dung-ca-nhan-va-gia-dinh;-cho-thue-tai-san-vo-hinh-phi-tai-chinh-co-ma-nganh-bao-nhieu-433146.html?utm_source=trang_phap_luat&amp;utm_medium=backlink&amp;utm_campaign=back_link_tvpl&amp;utm_content=56027\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Valuation of intangible assets<\/span><\/a><span style=\"font-weight: 400;\"> Issued with <\/span><a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=172091\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Circular 06\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> explained as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intellectual property and intellectual property rights as prescribed by law on intellectual property.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The right to bring economic benefits to the parties is specifically stipulated in civil contracts according to the provisions of law (for example, commercial rights, mineral exploitation rights, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-contractual relationships that provide economic benefits to the parties, such as customer relationships, supplier relationships or other entities (e.g., customer lists, databases, etc.). <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other intangible assets satisfying the conditions specified in point 3.1.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_tai_san_vo_hinh_thuong_phat_sinh_rui_ro_trong_giao_dich_lien_ket\"><\/span><b>Why intangible assets often pose risks in related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2040\" aria-describedby=\"caption-attachment-2040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2040\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1.jpg\" alt=\"V\u00ec sao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u01b0\u1eddng ph\u00e1t sinh r\u1ee7i ro trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2040\" class=\"wp-caption-text\">Why intangible assets often pose risks in related party transactions?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In related-party transactions involving intangible assets, assets such as trademarks, patents, technology, business secrets or customer data are inherently intangible, proprietary and difficult to accurately value. This is the reason why these transactions often pose risks, both tax and legal.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kho_xac_dinh_thi_truong_chinh_xac\"><\/span><b>Difficult to determine the exact market<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intangible assets do not have a specific market price, depending largely on their ability to generate future profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a business sets its price too low, the tax authorities may consider it as transferring profits abroad, leading to tax arrears.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the valuation is too high, the business will incur unnecessary high taxes, affecting cash flow and profits.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_quyen_so_huu_tri_tue_va_tranh_chap\"><\/span><b>Intellectual property risks and disputes<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intangible assets such as trademarks or patents may be jointly developed or transferred multiple times between affiliated companies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If transaction records are not transparent, businesses are susceptible to disputes over ownership or usage rights, reducing reputation and asset value.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kho_minh_bach_trong_bao_cao_thue_va_tuan_thu_quy_dinh\"><\/span><b>Difficulty in transparency in tax reporting and regulatory compliance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP and OECD guidelines, related-party transactions involving intangible assets must comply with the Arm&#039;s Length Principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is mandatory to prepare valuation documents and prove the legal and economic basis of the transaction price. Failure to do so will lead to audit and penalty risks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Due to the nature of intangible assets, monopoly and difficulty in quantifying the benefits of assets, related transactions involving intangible assets always pose risks. Enterprises need to apply standard valuation methods, transparent records and comply with the law to protect economic interests and reputation in the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To effectively manage in practice, businesses need to have a firm grasp of the common types of intangible assets in related-party transactions, from trademarks, patents to technological know-how, because each type has its own valuation characteristics and supporting documents. Accurate classification will help businesses build transparent and compliant management strategies. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP <\/span><\/a><span style=\"font-weight: 400;\">and OECD standards, while optimizing long-term economic benefits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_tai_san_vo_hinh_pho_bien_trong_giao_dich_lien_ket\"><\/span><b>Common types of intangible assets in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For related-party transactions involving intangible assets, common asset classes are divided into major groups, each with specific valuation, risk, and documentation characteristics.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thuong_hieu_va_nhan_hieu\"><\/span><b>Brands and trademarks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trademarks and brands are the most important intangible assets, especially for multinational enterprises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value is typically determined based on revenue generated, market recognition, and brand reputation.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Sang_che_va_quyen_so_huu_tri_tue\"><\/span><b>Patents and intellectual property rights<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2041\" aria-describedby=\"caption-attachment-2041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2041\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg\" alt=\"H\u00ecnh \u1ea3nh c\u1ee5 th\u1ec3 t\u00e0i s\u1ea3n trong giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Hinh-anh-cu-the-tai-san-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2041\" class=\"wp-caption-text\">Specific image of assets in related transactions related to intangible assets<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Including patents, software, content copyright, industrial design\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value depends on commercial viability, protection duration and research and development (R&amp;D) costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk: If R&amp;D costs or profitability are not clearly demonstrated, tax authorities may adjust prices.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bi_quyet_cong_nghe_quy_trinh_san_xuat\"><\/span><b>Technology secrets, production processes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is specialized knowledge, techniques, and proprietary processes that help create competitive advantage.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value is determined through development investment costs and expected economic benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk: Lack of documentation to prove origin and economic efficiency can lead to internal disputes or failed tax audits.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_khach_hang_va_du_lieu_nguoi_dung\"><\/span><b>Customer relationships and user data<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2042\" aria-describedby=\"caption-attachment-2042\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2042\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg\" alt=\"C\u01a1 s\u1edf d\u1eef li\u1ec7u trong giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-du-lieu-trong-giao-dich-lien-ket-lien-quan-den-tai-san-vo-hinh-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2042\" class=\"wp-caption-text\">Database in related transactions related to intangible assets<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Includes customer database, partner network, user information of commercial value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantitative value based on revenue generated from customers or data mining capabilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk: Violating confidentiality or pricing incorrectly will affect reputation and legal costs.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, each type of intangible asset in related-party transactions requires a separate valuation method and supporting documents. Enterprises that clearly understand each type will easily comply with Decree 132\/2020\/ND-CP and OECD guidelines, minimize tax risks and optimize long-term economic benefits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tai_san_vo_hinh_trong_giao_dich_lien_ket\"><\/span><b>Methods of valuation of intangible assets in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Valuation of intangible assets in related-party transactions is an important step to ensure legal compliance, reduce tax risks and optimize economic benefits. Due to the intangible, exclusive and difficult to measure value characteristics, these assets cannot be directly priced in the market like tangible goods, but require specialized valuation methods.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh\"><\/span><b>Comparative method\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The comparative method is a valuation method in which the value of an asset is determined based on the analysis of the prices of similar assets that have been traded on the market. Thereby, the method helps to estimate and determine the fair value of the asset to be appraised.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The basis of this method is the assumption that the market value of the property to be appraised has a direct relationship with the value of similar properties that have been or are being traded on the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The comparative method is suitable for all types of assets (including: movable property, real estate, tangible assets, intangible assets and financial assets) when the assets meet the following conditions: high homogeneity, common transactions on the market and relatively stable market.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_chi_phi_Cost-based_method\"><\/span><b>Cost-based method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The cost approach is a valuation method in which the value of an asset is determined based on the cost to create or the cost to replace an asset with similar functions and uses to the asset being appraised, after taking into account the depreciation and accumulated depreciation of that asset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The cost approach is often used for assets where there is insufficient market information to justify the use of the market or income-based approaches. It is also appropriate when valuing newly manufactured assets, newly constructed structures, or when the appraiser intends to create a new asset.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_von_hoa_truc_tiep\"><\/span><b>Direct capitalization method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The direct capitalization method is a valuation method in which the value of an asset is determined based on converting the expected annual steady net income stream that the asset can generate into its present value, through an appropriate capitalization factor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This method is generally applied to all types of investment assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The basis of the direct capitalization method is the assumption that the value of an asset is equal to the present value of all future benefits that the asset can provide, subject to the following conditions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the asset is relatively stable over its remaining useful life;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The risk associated with income is predictable and remains stable.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_dong_tien_chiet_khau\"><\/span><b>Discounted cash flow method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The discounted cash flow method is a valuation method in which the value of an asset is determined by converting the expected future cash flows from the asset to its present value, using an appropriate discount rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The basis of this method is the assumption that the value of an asset is equal to the present value of all future benefits that the asset can bring. The discounted cash flow method is particularly suitable when the income from the asset fluctuates over time (is unstable).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The discounted cash flow method is often applied in practice when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is necessary to determine the asset value for rental or development properties, profitable businesses, feasibility studies, or properties whose present value depends directly on future cash flows, when the valuer&#039;s assessment has a scientific basis;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Useful for investment properties with irregular or infrequent cash flows;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used to check, compare or replace other appraisal methods.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_thang_du\"><\/span><b>Surplus method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The surplus method is a valuation method in which the value of a property with development potential is determined based on the total estimated value from the assumed development of the property (total revenue from the project) minus all expected costs incurred, including the investor&#039;s expected profits, to create that development.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The basis of the residual method is the assumption that land value is equal to the portion of land income that contributes to the total value of the investment property, converted to present value through an appropriate capitalization rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The surplus method is often applied in practice when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluate real estate with development potential, especially land with the potential to be used for investment purposes;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used to check, compare or replace other land valuation methods to support investment decisions.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_chiet_tru\"><\/span><b>Subtraction method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The subtraction method is a method of real estate valuation in which the value of land use rights is determined by excluding the value of assets attached to land from the total value of real estate (including the value of land use rights and the value of assets attached to land).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The basis of the subtraction method is that it is possible to determine the value of a part of an asset based on knowing the total value and the value of the remaining asset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The deduction method is particularly useful when appraising land parcels with attached assets similar to the property being appraised.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_trong_giao_dich_lien_ket_lien_quan_den_tai_san_vo_hinh\"><\/span><b>Common risks in related party transactions involving intangible assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To help businesses easily grasp and manage challenges, below is a summary of common risks in related-party transactions related to intangible assets with detailed descriptions, helping to identify problems and plan effective management.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of risks in related-party transactions involving intangible assets<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Type of risk<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax risks<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Mispricing of related party transactions involving intangible assets may result in tax arrears or legal violations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transferring trademarks, patents or customer data at prices not close to market prices is easily considered by tax authorities as transferring profits abroad.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Legal risks and ownership disputes\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Exclusive intangible assets, without clear documentation, can easily lead to internal disputes or litigation with related parties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">High risk to technological know-how, manufacturing processes or customer data<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Reputational risk and business strategy\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Related party transactions involving intangible assets that are not transparent can affect the confidence of investors and partners, reducing brand value and corporate reputation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mispricing of related-party transactions involving intangible assets results in direct economic losses, such as paying excessive taxes or losing benefits from intangible assets.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As the table above shows, each type of risk in related-party transactions related to intangible assets has its own characteristics and directly affects tax, legality and business reputation. Fully and specifically identifying these risks is an important step for businesses to build a transparent management strategy, comply with Decree 132\/2020\/ND-CP and OECD guidelines, and optimize the value of intangible assets in a sustainable manner.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After analyzing the concepts, classifications, valuation methods, as well as legal risks in related-party transactions related to intangible assets, the enterprise has a comprehensive view of related-party transactions related to intangible assets. Understanding each of these factors not only helps to comply with the law and OECD standards but also optimizes the economic value and reputation of the enterprise.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Effective management of related-party transactions involving intangible assets not only helps businesses comply with the law and reduce tax risks, but also optimizes economic benefits and protects reputation in the international market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure that all transactions are carried out accurately and efficiently, <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network now<\/a> to receive support on related transactions related to intangible assets, to optimize benefits and minimize legal risks for businesses.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Contact information MAN \u2013 Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111ang l\u00e0 th\u00e1ch th\u1ee9c ph\u00e1p l\u00fd v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p khi minh b\u1ea1ch thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t. T\u1eeb nh\u00e3n hi\u1ec7u, s\u00e1ng ch\u1ebf \u0111\u1ebfn b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7, vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd c\u00e1c t\u00e0i s\u1ea3n n\u00e0y theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1837"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1837\/revisions"}],"predecessor-version":[{"id":2043,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1837\/revisions\/2043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2038"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}