{"id":2691,"date":"2025-12-24T03:22:38","date_gmt":"2025-12-24T10:22:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2691"},"modified":"2025-12-24T03:22:38","modified_gmt":"2025-12-24T10:22:38","slug":"vai-tro-cua-ho-so-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/","title":{"rendered":"The Role of Global Profiles in Multinational Corporations"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the context of increasingly stringent global tax transparency, especially with the implementation of BEPS Action 13 and the Global Minimum Tax (Pillar Two), the Master File is no longer just a formal compliance obligation. It has become the &quot;backbone&quot; of transfer pricing management systems, helping multinational corporations transparentize their value chains, control tax risks, and build consistent defense arguments against tax authorities in multiple countries. This article will analyze the role of the Master File in multinational corporations, from a legal and tax strategy perspective to risk management in 2025, helping businesses proactively protect profits and reputation globally.<\/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\/vai-tro-cua-ho-so-toan-cau\/#Ho_so_toan_cau_la_gi\" >What is a global profile?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Noi_ham_cot_loi_cua_Ho_so_toan_cau\" >The core content of the Global Profile<\/a><\/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\/vai-tro-cua-ho-so-toan-cau\/#Vai_tro_chien_luoc_cua_Ho_so_toan_cau_trong_tap_doan_da_quoc_gia\" >The strategic role of global profiles in multinational corporations.<\/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\/vai-tro-cua-ho-so-toan-cau\/#Minh_bach_hoa_Chuoi_gia_tri_toan_cau_Global_Value_Chain\" >Transparency in the Global Value Chain<\/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\/vai-tro-cua-ho-so-toan-cau\/#Cong_cu_quan_ly_rui_ro_Thue_va_Chuyen_gia_hieu_qua\" >Effective tools for managing tax and transfer pricing risks.<\/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\/vai-tro-cua-ho-so-toan-cau\/#Xay_dung_%E2%80%9CBan_do_phong_ve%E2%80%9D_thong_nhat_khi_thanh_tra_thue\" >Develop a unified &quot;Defense Map&quot; for tax audits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Ho_tro_tuan_thu_Thue_toi_thieu_toan_cau_Pillar_Two\" >Support for compliance with the Global Minimum Tax Rate (Pillar Two).<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Cau_truc_chi_tiet_cua_mot_bo_Ho_so_toan_cau_chuan_chinh_nam_2025\" >The detailed structure of a standard Global Profile for 2025.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Chuong_1_Co_cau_to_chuc_va_Quyen_so_huu\" >Chapter 1: Organizational Structure and Ownership<\/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\/vai-tro-cua-ho-so-toan-cau\/#Chuong_2_Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan\" >Chapter 2: Description of the Group&#039;s Business Operations<\/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\/vai-tro-cua-ho-so-toan-cau\/#Chuong_3_Tai_san_vo_hinh_%E2%80%93_Phan_tich_DEMPE\" >Chapter 3: Intangible Assets \u2013 DEMPE Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Chuong_4_Hoat_dong_tai_chinh_noi_bo\" >Chapter 4: Internal Financial Operations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Chuong_5_Vi_the_tai_chinh_va_Thue_cua_Tap_doan\" >Chapter 5: The Group&#039;s Financial and Tax Position<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Quy_dinh_phap_ly_tai_Viet_Nam_va_Quoc_te\" >Legal regulations in Vietnam and internationally.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Quy_dinh_tai_Viet_Nam\" >Regulations in Vietnam\u00a0<\/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\/vai-tro-cua-ho-so-toan-cau\/#Tac_dong_cua_Thoa_thuan_da_phuong_MLI\" >Impact of Multilateral Litigation Agreements (MLIs)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Thach_thuc_va_giai_phap_cho_doanh_nghiep_2025\" >Challenges and solutions for businesses in 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vai-tro-cua-ho-so-toan-cau\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_la_gi\"><\/span><b>What is a global profile?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">Global Profile (international name: Master File)<\/span><\/a><span style=\"font-weight: 400;\"> This is the central document in the transfer pricing dossier of a multinational corporation, used to describe the overall business operations, organizational structure, value chain, and transfer pricing policies at the group-wide level.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the OECD Transfer Pricing Guidelines (BEPS Action 13) and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">The global dossier is one of the three mandatory pillars of the Transfer Pricing Dossier, which include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File (Global Profile): Provides a comprehensive overview of a multinational corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local File (Country Profile): Detailed analysis of related-party transactions in each country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR (Country-Based Profit and Loss Report): Shows the distribution of revenue, profits, and taxes among countries.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Noi_ham_cot_loi_cua_Ho_so_toan_cau\"><\/span><b>The core content of the Global Profile<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A standard Global Profile 2025 must include five key information groups:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizational structure: Legal ownership chart and geographical location of member units.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business operations description: Key profit-generating factors, supply chain, and internal service agreements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intangible assets: How corporations develop, own, and exploit intellectual property.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal finance operations: Methods of raising capital and lending policies within the corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial and Tax Position: Consolidated financial statements and existing tax agreements (APAs).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding the concept of the Master File, which includes information on the organizational structure, business operations, intangible assets, financial activities, and tax position of a corporation, is fundamental to recognizing the strategic role of the Master File in multinational corporate governance, from value chain transparency to tax risk management and Pillar Two compliance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_cua_Ho_so_toan_cau_trong_tap_doan_da_quoc_gia\"><\/span><b>The strategic role of global profiles in multinational corporations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2695\" aria-describedby=\"caption-attachment-2695\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2695\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg\" alt=\"Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-chien-luoc-cua-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2695\" class=\"wp-caption-text\">The strategic role of global profiles in multinational corporations.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the core part that helps us understand why Master File is so important. The role of a global file in a multinational corporation is demonstrated through four main aspects:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Minh_bach_hoa_Chuoi_gia_tri_toan_cau_Global_Value_Chain\"><\/span><b>Transparency in the Global Value Chain<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Global records allow tax authorities to see the big picture of where profits are generated and where expenses are incurred. By 2025, tax authorities won&#039;t just be looking at invoices; they&#039;ll be looking at \u201creal economic value.\u201d Global records help corporations demonstrate that profits are allocated proportionally to the functions, risks, and assets each entity holds.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_cu_quan_ly_rui_ro_Thue_va_Chuyen_gia_hieu_qua\"><\/span><b>Effective tools for managing tax and transfer pricing risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">By preparing a Master File, the corporation is forced to conduct a self-audit process. The role of the global file in a multinational corporation then acts as an early warning system. If there are unusual discrepancies in profit margins between countries with different tax rates, the corporation can adjust its pricing policy before being subject to heavy tax assessments and penalties by the tax authorities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_%E2%80%9CBan_do_phong_ve%E2%80%9D_thong_nhat_khi_thanh_tra_thue\"><\/span><b>Develop a unified &quot;Defense Map&quot; for tax audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A major risk for corporations is conflicting information. If a subsidiary in Vietnam presents one version of events while the parent company in Japan reports something different, it&#039;s a &quot;red flag&quot; inviting an investigation. MasterFile ensures consistency in how the corporation tells its business story worldwide, thereby creating a strong defensive shield.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_tuan_thu_Thue_toi_thieu_toan_cau_Pillar_Two\"><\/span><b>Support for compliance with the Global Minimum Tax Rate (Pillar Two).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">With the global minimum tax requirement 15%, data in the Global File becomes a crucial reference source for calculating top-up tax. Synchronizing data between the Master File and Pillar Two reports is a top priority for CFOs in 2025 to avoid double taxation or reporting errors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_chi_tiet_cua_mot_bo_Ho_so_toan_cau_chuan_chinh_nam_2025\"><\/span><b>The detailed structure of a standard Global Profile for 2025.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To maximize the role of a global profile in a multinational corporation, the profile should be professionally structured as follows:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_1_Co_cau_to_chuc_va_Quyen_so_huu\"><\/span><b>Chapter 1: Organizational Structure and Ownership<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This chapter should not only list subsidiaries, but also clearly illustrate the flow of funds and the entities with ultimate control.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_2_Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan\"><\/span><b>Chapter 2: Description of the Group&#039;s Business Operations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A thorough analysis of value drivers is needed. For example, in an electronics manufacturing corporation, does the value lie in R&amp;D design or in low-cost assembly? Accurately describing the supply chain strengthens the argument for transfer pricing.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_3_Tai_san_vo_hinh_%E2%80%93_Phan_tich_DEMPE\"><\/span><b>Chapter 3: Intangible Assets \u2013 DEMPE Analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In 2025, the term DEMPE (Development, Enhancement, Maintenance, Protection, Exploitation) will be mandatory. Corporations must provide accountability:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who develops (D) intellectual property?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who protects (P) and exploits (E)? Legal ownership without an operating entity would be considered illegal transfer pricing.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_4_Hoat_dong_tai_chinh_noi_bo\"><\/span><b>Chapter 4: Internal Financial Operations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This section describes agreements on centralized cash pooling, internal loans, and credit ratings of members. This area is frequently scrutinized by tax authorities regarding interest rates on loans.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuong_5_Vi_the_tai_chinh_va_Thue_cua_Tap_doan\"><\/span><b>Chapter 5: The Group&#039;s Financial and Tax Position<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Provide consolidated financial statements and a list of countries where the corporation has entered into Advance Pricing Agreements (APAs) or has specific tax rulings.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_tai_Viet_Nam_va_Quoc_te\"><\/span><b>Legal regulations in Vietnam and internationally.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2694\" aria-describedby=\"caption-attachment-2694\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2694\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 vai tr\u00f2 H\u1ed3 s\u01a1 to\u00e1n c\u1ea7u trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-phap-ly-ve-vai-tro-Ho-so-toan-cau-trong-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2694\" class=\"wp-caption-text\">Legal regulations regarding the role of the Global Profile in multinational corporations.<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Viet_Nam\"><\/span><b>Regulations in Vietnam\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Vietnam has incorporated OECD standards into its domestic laws. According to Decree 132\/2020\/ND-CP, the exemption threshold for preparing transfer pricing documentation applies to cases falling under one of the following categories:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Small revenue and transaction scale: Revenue under VND 50 billion and total value of related-party transactions under VND 30 billion during the tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA Agreement: An Advance Pricing Agreement (APA) has been signed and the required Annual Report has been submitted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simple function, low revenue: Revenue below VND 200 billion, performing simple functions, generating no revenue or expenses from the exploitation or use of intangible assets, and achieving a net profit margin (EBIT) before interest expenses and corporate income tax (EBIT) on revenue within the prescribed threshold (Distribution: from 5% onwards; Manufacturing: from 10% onwards; Processing: from 15% onwards).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix I must still be submitted with the corporate income tax return.<\/span><\/li>\n<\/ul>\n<p><b>Important note if you are not eligible for an exemption:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers with related-party transactions must create and maintain a Global Record.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of preparation prior to the corporate income tax settlement date <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Appendix I<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">Instructions for declaring global tax returns on the HTKK system.<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Thoa_thuan_da_phuong_MLI\"><\/span><b>Impact of Multilateral Litigation Agreements (MLIs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The Multilateral Agreement on the Implementation of Measures Related to Tax Agreements to Prevent BEPS (MLI) is a major breakthrough. The MLI allows countries to amend thousands of Bilateral Tariff Avoidance Agreements (DTAs) simultaneously without having to renegotiate each bilateral agreement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For the Global File, MLI promotes the automatic exchange of information and strengthens standards on the nature of business. This means that tax authorities in MLI signatory countries will have faster access to information in the Master File to review structures that shift profits to &quot;tax havens&quot;. Vietnam has officially joined and implemented MLI, affirming its strong commitment to combating international tax evasion.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_va_giai_phap_cho_doanh_nghiep_2025\"><\/span><b>Challenges and solutions for businesses in 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2693\" aria-describedby=\"caption-attachment-2693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2693\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u trong t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia_ Th\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd d\u1eef li\u1ec7u, b\u1ea3o m\u1eadt v\u00e0 tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-ho-so-toan-cau-trong-tap-doan-da-quoc-gia_-Thach-thuc-quan-ly-du-lieu-bao-mat-va-tuan-thu-chinh-sach-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2693\" class=\"wp-caption-text\">The role of global records in multinational corporations: Challenges in data management, security, and tax compliance.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Managing global records in the context of global transfer pricing presents numerous challenges for businesses, ranging from massive data volumes and high security requirements to constantly changing tax policies. To effectively address these challenges, businesses need to implement technological solutions and seek professional consulting. The table below summarizes the main challenges and their corresponding solutions:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summarize the challenges and corresponding solutions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Challenge<\/b><\/td>\n<td style=\"text-align: center;\"><b>Solution<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Big data: Collecting information from hundreds of global branches is an operational nightmare.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Digital transformation in tax administration: Utilizing centralized data management software to synchronize transfer pricing information.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Confidentiality: Master files contain core business secrets (such as R&amp;D strategies, etc.).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">AI application: Using artificial intelligence to review anomalies in the financial reports of subsidiary companies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Policy shifts: Countries are constantly adjusting their tax laws to gain the right to levy taxes in the context of Pillar Two.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">We collaborate with reputable tax consulting firms (such as the Big4 and MAN \u2013 Master Accountant Network) to ensure that our Global Profile meets the requirements of local tax authorities.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Implementing technological solutions and professional consulting not only helps businesses manage Master Files effectively, reduce data risks, and ensure legal compliance, but also optimizes operational processes and guarantees compliance with tax authority requirements in each market.<\/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;\">Global Master File management is not only a mandatory legal requirement but also a crucial tool for businesses to optimize tax administration, reduce risks, and improve operational efficiency. By adopting digital transformation solutions, utilizing AI, and collaborating with reputable consultants, businesses can proactively address complex challenges. Contact MAN \u2013 Master Accountant Network for expert advice and implementation of the optimal Master File management solution for your business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a> <span style=\"font-weight: 400;\">\u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh minh b\u1ea1ch thu\u1ebf to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, \u0111\u1eb7c bi\u1ec7t v\u1edbi vi\u1ec7c tri\u1ec3n khai BEPS Action 13 v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) kh\u00f4ng c\u00f2n ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 mang t\u00ednh h\u00ecnh th\u1ee9c. \u0110\u00e2y \u0111\u00e3 tr\u1edf th\u00e0nh \u201cx\u01b0\u01a1ng s\u1ed1ng\u201d c\u1ee7a h\u1ec7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2691","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\/2691","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=2691"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2691\/revisions"}],"predecessor-version":[{"id":2696,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2691\/revisions\/2696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2692"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}