{"id":2701,"date":"2025-12-24T19:43:58","date_gmt":"2025-12-25T02:43:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2701"},"modified":"2025-12-24T19:43:58","modified_gmt":"2025-12-25T02:43:58","slug":"quy-dinh-bao-mat-du-lieu-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-bao-mat-du-lieu-toan-cau\/","title":{"rendered":"Risk traps from the global MasterFile data security regulation."},"content":{"rendered":"<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">Master File<\/span><\/a><span style=\"font-weight: 400;\"> Transfer pricing is no longer simply a matter of declaring transfer pricing; it has become a &quot;hot spot&quot; for the intersection between international tax compliance and global data security regulations in 2025. As tax authorities increase cross-border information exchange, each Master File not only reflects the business strategy, intangible assets, and value chain of a multinational corporation, but also contains sensitive data that can lead to serious legal risks if mishandled. From the perspective of tax and data management experts, this article will guide businesses on how to create and manage a Global Master File that is both compliant with BEPS standards and adheres to global data security regulations, helping to minimize the risk of audits, penalties, and reputational damage in an increasingly stringent environment.<\/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\/quy-dinh-bao-mat-du-lieu-toan-cau\/#Ho_so_toan_cau_Master_File_la_gi_%E2%80%9CHo_chieu%E2%80%9D_thue_cua_Tap_doan_da_quoc_gia\" >What is a Master File? The tax &quot;passport&quot; of a multinational corporation.<\/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\/quy-dinh-bao-mat-du-lieu-toan-cau\/#Moi_giao_thoa_giua_Master_File_va_quy_dinh_bao_mat_du_lieu_toan_cau\" >The intersection between MasterFile and global data security regulations<\/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\/quy-dinh-bao-mat-du-lieu-toan-cau\/#Quy_dinh_bao_mat_du_lieu_toan_cau_trong_lap_bao_cao_nam_2025\" >Global data privacy regulations in reporting by 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-bao-mat-du-lieu-toan-cau\/#Huong_dan_thuc_thi_bao_mat_du_lieu\" >Data security implementation guidelines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-bao-mat-du-lieu-toan-cau\/#Master_File_va_Local_File_khac_nhau_nhu_the_nao_Goc_nhin_tuan_thu_thue_va_bao_mat_du_lieu\" >What is the difference between Master File and Local File? From a tax compliance and data security perspective.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-bao-mat-du-lieu-toan-cau\/#Nhung_thay_doi_quan_trong_va_du_bao_xu_huong_2026\" >Key changes and trend forecasts for 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-bao-mat-du-lieu-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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-bao-mat-du-lieu-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_Master_File_la_gi_%E2%80%9CHo_chieu%E2%80%9D_thue_cua_Tap_doan_da_quoc_gia\"><\/span><b>What is a Master File? The tax &quot;passport&quot; of a multinational corporation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the definition of the Organization for Economic Cooperation and Development (OECD) in the Framework for Action on Base Erosion and Profit Shifting (BEPS), specifically Action 13, the Master File is part of a three-tiered approach to transfer pricing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While the Local File focuses on detailed transactions in each country, the Master File serves as a &quot;big picture,&quot; providing tax authorities with an overall view of the corporation&#039;s global business operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The required structure of a standard Global Profile:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizational structure: A diagram showing the legal ownership and geographical location of the entities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value chain: A detailed description of the main product\/service lines that account for more than 51% of the group&#039;s revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intangible assets: This is the most important section, outlining the DEMPE strategy (Develop, Improve, Maintain, Protect, and Exploit intangible assets).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial operations: Methods of raising capital and internal loan agreements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial statements and tax position: Advance tax agreements (APAs) and consolidated business results.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Creating a Master File helps businesses demonstrate transparency, but it also contains some of a company&#039;s most confidential information.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_giao_thoa_giua_Master_File_va_quy_dinh_bao_mat_du_lieu_toan_cau\"><\/span><b>The intersection between MasterFile and global data security regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2705\" aria-describedby=\"caption-attachment-2705\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2705\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-giao-thoa-giua-Master-File-va-quy-dinh-bao-mat-du-lieu-toan-cau.jpg\" alt=\"M\u1ed1i giao thoa gi\u1eefa Master File v\u00e0 quy \u0111\u1ecbnh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u to\u00e0n c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-giao-thoa-giua-Master-File-va-quy-dinh-bao-mat-du-lieu-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-giao-thoa-giua-Master-File-va-quy-dinh-bao-mat-du-lieu-toan-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-giao-thoa-giua-Master-File-va-quy-dinh-bao-mat-du-lieu-toan-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-giao-thoa-giua-Master-File-va-quy-dinh-bao-mat-du-lieu-toan-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Moi-giao-thoa-giua-Master-File-va-quy-dinh-bao-mat-du-lieu-toan-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2705\" class=\"wp-caption-text\">The intersection between MasterFile and global data security regulations<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Why do we need to mention global data protection regulations when discussing taxes? The answer lies in the nature of the information stored. The Master File contains personal information of beneficial owners (UBOs), proprietary intellectual property strategies, and compensation data of key personnel.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The legal frameworks that have a direct impact:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDPR (General Data Protection Regulation): This European Union regulation requires corporations to protect personal data, even when that data is included in tax reports submitted to authorities. Transferring Master File data from a branch in Germany to the parent company in another country must comply with cross-border data transfer rules.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 13\/2023\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> (Vietnam): In Vietnam, the processing of personal data in related-party transaction records is now governed by the Decree on Personal Data Protection. Businesses need to assess whether disclosing the identities of executives in Master Files requires their consent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CCPA\/CPRA (USA): States like California set high standards for privacy, influencing how American corporations aggregate global data.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The conflict between the obligation to &quot;provide&quot; information to the tax authorities and the obligation to &quot;keep confidential&quot; information for individuals or businesses creates a double risk: the potential for tax penalties (transfer pricing penalties) and the risk of lawsuits for privacy violations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_bao_mat_du_lieu_toan_cau_trong_lap_bao_cao_nam_2025\"><\/span><b>Global data privacy regulations in reporting by 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2704\" aria-describedby=\"caption-attachment-2704\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2704\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-bao-mat-du-lieu-toan-cau-trong-lap-bao-cao.jpg\" alt=\"Quy \u0111\u1ecbnh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u to\u00e0n c\u1ea7u trong l\u1eadp b\u00e1o c\u00e1o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-bao-mat-du-lieu-toan-cau-trong-lap-bao-cao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-bao-mat-du-lieu-toan-cau-trong-lap-bao-cao-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-bao-mat-du-lieu-toan-cau-trong-lap-bao-cao-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-bao-mat-du-lieu-toan-cau-trong-lap-bao-cao-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-bao-mat-du-lieu-toan-cau-trong-lap-bao-cao-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2704\" class=\"wp-caption-text\">Global data security regulations in reporting.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">From 2025 onwards, businesses can no longer continue the lax practice of &quot;copy-pasting&quot; data. Modern tax administration requires the application of the principle of &quot;Security from the design stage.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">New technical and legal requirements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Encryption and Access Control: Global records are often stored in digital format (such as Excel). Global data security regulations require these files to be encrypted at a high level. Only authorized personnel (Tax Director, Compliance Officer) are allowed access.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retention and Destruction Periods: Tax laws typically require records to be retained for 10 years for audit purposes. However, data protection laws require &quot;data minimization,&quot; meaning the deletion of personal information as soon as the processing purpose is fulfilled. Businesses need to establish a flexible retention policy to meet both requirements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cloud Security: When Master File data is synchronized globally, the country where the server is located determines the applicable security regulations. Large corporations are shifting to cloud solutions with international security certifications (ISO 27001, SOC2).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Given the increasingly stringent requirements for encryption, access control, storage, and cross-border data transfer, simply understanding the regulations is insufficient. The key question facing businesses in 2025 is: &quot;How can we implement a Master File that meets tax standards while fully complying with global data security regulations in our operations?&quot; This is precisely why businesses need a standardized, systematic, and feasible implementation guide, rather than reactive solutions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_thi_bao_mat_du_lieu\"><\/span><b>Data security implementation guidelines<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on our experience advising multinational corporations, MAN \u2013 Master Accountant Network proposes a 5-step checklist to ensure your company&#039;s global profile is both tax-compliant and legally compliant with privacy laws:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data Audit: Identify which parts of the Master File contain \u201cpersonal data\u201d or \u201csensitive business secrets\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Privacy Impact Assessment (DPIA): Before submitting your Master File to a tax authority in a country with high privacy risks, conduct a privacy impact assessment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal Data Sharing Agreement (IGSA): Entities within the corporation must sign strict confidentiality agreements before exchanging information to create a Master File.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement security technology: Use tax management platforms that integrate file security features. Avoid sending Master Files via personal email or unencrypted messaging applications.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Awareness training: Ensure your tax accounting team understands that a leaked Master File can result in millions of dollars in fines from data protection agencies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once implementation steps have been established to control security risks and tax compliance, a crucial question that many businesses often misunderstand is, &quot;To what extent should these measures be applied to each type of transfer pricing file?&quot; In reality, local files and master files have completely different scopes, levels of detail, and security risks, requiring distinct approaches and data governance.<\/span><\/p>\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<h3><span class=\"ez-toc-section\" id=\"Master_File_va_Local_File_khac_nhau_nhu_the_nao_Goc_nhin_tuan_thu_thue_va_bao_mat_du_lieu\"><\/span><b>What is the difference between Master File and Local File? From a tax compliance and data security perspective.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To avoid confusion in the process of creating and managing transfer pricing records, businesses need to clearly understand the core differences between Master Files and Local Files. These two types of records differ not only in scope and information content, but also in the level of data security risk and the governing legal framework. The table below will help businesses clearly see the important comparison criteria, thereby building appropriate tax compliance and data security strategies for each type of record.<\/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;\">Comparing Master Files and Local Files according to global data security regulations.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Master File<\/b><\/td>\n<td style=\"text-align: center;\"><b>Local File<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Scope<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Global Group<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Each local entity<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Main content<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Strategy, value chain<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Detailed transaction, price reconciliation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Security risks<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Very high (strategic level)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Average (operational data)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Applicable regulations<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">OECD and Global Security<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Domestic tax law<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The comparison table shows that Master Files and Local Files differ not only in scope and content but also in risk levels from a global data security regulatory perspective. While Local Files are primarily governed by domestic tax laws, Master Files require businesses to adopt higher security standards and comply with multiple international legal frameworks. Identifying these differences correctly is fundamental for businesses to develop effective tax compliance and data management strategies in the future.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_quan_trong_va_du_bao_xu_huong_2026\"><\/span><b>Key changes and trend forecasts for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2703\" aria-describedby=\"caption-attachment-2703\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2703\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-va-du-bao-xu-huong-ve-quy-dinh-bao-mat-du-lieu-toan-cau.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 d\u1ef1 b\u00e1o xu h\u01b0\u1edbng v\u1ec1 quy \u0111\u1ecbnh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u to\u00e0n c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-va-du-bao-xu-huong-ve-quy-dinh-bao-mat-du-lieu-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-va-du-bao-xu-huong-ve-quy-dinh-bao-mat-du-lieu-toan-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-va-du-bao-xu-huong-ve-quy-dinh-bao-mat-du-lieu-toan-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-va-du-bao-xu-huong-ve-quy-dinh-bao-mat-du-lieu-toan-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-va-du-bao-xu-huong-ve-quy-dinh-bao-mat-du-lieu-toan-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2703\" class=\"wp-caption-text\">Key changes and predicted trends in global data security regulations.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The world is moving towards absolute transparency. One notable trend is the Public CbCR (Crosscountry Credentialing Report). As a portion of tax data becomes public, the security pressure on the rest of the Master File will increase even further.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, the introduction of the Global Minimum Tax (Pillar Two) requires corporations to collect data at an unprecedented level of detail. This means that the flow of sensitive data across borders will skyrocket, and compliance with global data protection regulations will no longer be an option but a prerequisite for business survival.<\/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;\">In the context of 2025, the Master File is no longer a purely tax document, but has become a sensitive intersection between BEPS compliance, transfer pricing management, and global data privacy regulations. Preparing and submitting the Master File on time is only a necessary condition; the sufficient condition for businesses to avoid long-term risks lies in the ability to control data, manage access rights, and simultaneously comply with multiple international legal frameworks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, the risks arising from the leakage of information in Master Files can be just as serious, if not more serious, than tax adjustments. Businesses face the risk of being assessed for taxes and penalties for transfer pricing, and may also face legal liability for violating global data protection regulations in multiple countries.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To adapt to the trend of increasing tax transparency and data oversight, businesses need to build an integrated governance model encompassing tax, legal, and technological aspects. With tax compliance becoming mandatory, global data security regulations are crucial, determining the sustainable operation and reputation of the Group.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network to receive support and advice from our team of experts tailored to your specific situation!<\/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>Editorial Board of MAN \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 k\u00ea khai chuy\u1ec3n gi\u00e1, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh \u201c\u0111i\u1ec3m n\u00f3ng\u201d giao thoa gi\u1eefa tu\u00e2n th\u1ee7 thu\u1ebf qu\u1ed1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u to\u00e0n c\u1ea7u trong n\u0103m 2025. Khi c\u00e1c c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng trao \u0111\u1ed5i th\u00f4ng tin [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2701","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\/2701","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=2701"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2701\/revisions"}],"predecessor-version":[{"id":2706,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2701\/revisions\/2706"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2702"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}