{"id":3569,"date":"2026-10-01T14:12:30","date_gmt":"2026-10-01T07:12:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3569"},"modified":"2026-10-01T14:12:30","modified_gmt":"2026-10-01T07:12:30","slug":"don-vi-tu-van-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/","title":{"rendered":"Professional and reputable related-party transaction advisory firm in Ho Chi Minh City."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i TP.HCM \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t &#8220;c\u01a1n b\u00e3o&#8221; thanh tra thu\u1ebf ch\u01b0a t\u1eebng c\u00f3. Vi\u1ec7c c\u01a1 quan Thu\u1ebf \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 Big Data \u0111\u1ec3 r\u00e0 so\u00e1t d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng b\u00e1o \u0111\u1ed9ng. N\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng, r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay theo m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi, \u0111\u1eb7c bi\u1ec7t khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In particular, the implementation of the Global Minimum Tax Policy (Pillar Two) in Vietnam has completely changed the game. To protect legitimate interests and maintain reputation in the market, partnering with a professional related-party transaction advisory firm is no longer an option, but a mandatory requirement for FDI corporations and businesses.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/don-vi-tu-van-giao-dich-lien-ket\/#Nhung_thay_doi_trong_yeu_ve_giao_dich_lien_ket_trong_nam_2026\" >Key changes to related-party transactions in 2026<\/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\/don-vi-tu-van-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_tu_ky_tinh_thue_2026\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Khung ph\u00e1p l\u00fd m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/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\/don-vi-tu-van-giao-dich-lien-ket\/#Thue_toi_thieu_toan_cau_GMT_Bien_so_moi_day_thach_thuc\" >Global Minimum Tax (GMT): A Challenging New Variable<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Cac_rui_ro_khi_tu_thuc_hien_khong_thong_qua_don_vi_tu_van_giao_dich_lien_ket_chuyen_nghiep\" >Risks of conducting these transactions independently without going through a professional affiliate trading advisor.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Sai_sot_trong_viec_xac_dinh_cac_ben_co_quan_he_lien_ket\" >Errors in identifying related parties.<\/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\/don-vi-tu-van-giao-dich-lien-ket\/#Lua_chon_phuong_phap_so_sanh_gia_sai_lech\" >Choose a method for comparing price discrepancies.<\/a><\/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\/don-vi-tu-van-giao-dich-lien-ket\/#Du_lieu_so_sanh_khong_tin_cay_Benchmarking\" >The data used for comparison is unreliable (Benchmarking).<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Phan_tich_chuyen_sau_5_phuong_phap_xac_dinh_gia_Giao_dich_lien_ket\" >In-depth analysis of 5 methods for determining the price of related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_can_mot_don_vi_tu_van_giao_dich_lien_ket_chuyen_nghiep\" >Why do businesses need a professional related-party transaction advisory firm?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Quy_trinh_chuan_tai_cac_don_vi_tu_van_giao_dich_lien_ket_uy_tin\" >Standard procedures at reputable related-party transaction advisory firms.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Tieu_chi_lua_chon_don_vi_tu_van_giao_dich_lien_ket_tai_TPHCM\" >Criteria for selecting a related-party transaction advisory firm in Ho Chi Minh City.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Ket_luan_Tuan_thu_la_nen_tang_cua_phat_trien_ben_vung\" >Conclusion: Compliance is the foundation of sustainable development.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_don_vi_tu_van_giao_dich_lien_ket\" >Frequently Asked Questions about Affiliate Market Advisory Firms<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_30_EBITDA_xu_ly_nhu_the_nao\" >How are interest expenses exceeding 30% EBITDA handled?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Thue_toi_thieu_toan_cau_anh_huong_gi_den_doanh_nghiep_Viet_Nam\" >How does the global minimum tax rate affect Vietnamese businesses?<\/a><\/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\/don-vi-tu-van-giao-dich-lien-ket\/#Ho_so_giao_dich_lien_ket_can_chuan_bi_khi_nao\" >When should I prepare the related-party transaction documentation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/#Phuong_phap_TNMM_co_phai_luon_la_lua_chon_tot_nhat\" >Is the TNMM method always the best option?<\/a><\/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\/don-vi-tu-van-giao-dich-lien-ket\/#Doanh_nghiep_nho_co_can_thue_don_vi_tu_van_giao_dich_lien_ket_khong\" >Do small businesses need to hire a related-party transaction advisory firm?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_trong_yeu_ve_giao_dich_lien_ket_trong_nam_2026\"><\/span><b>Key changes to related-party transactions in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Entering 2026, the legal framework for tax management of related-party transactions in Vietnam has made significant progress towards aligning with OECD standards and the Base Erosion Prevention Scheme (BEPS).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_tu_ky_tinh_thue_2026\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Khung ph\u00e1p l\u00fd m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\"><strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/p>\n<p dir=\"ltr\">Ngh\u1ecb \u0111\u1ecbnh 255 c\u01a1 b\u1ea3n k\u1ebf th\u1eeba khung qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc \u0111\u00e2y. Tuy v\u1eady, doanh nghi\u1ec7p c\u1ea7n n\u1eafm c\u00e1c \u0111i\u1ec3m tr\u1ecdng y\u1ebfu sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Country-by-Country Reporting (CbCR)<\/li>\n<li aria-level=\"1\">Database comparison priority order<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To better understand the operational procedures and preparation steps, businesses can refer to the details at<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To have a precise implementation roadmap.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_GMT_Bien_so_moi_day_thach_thuc\"><\/span><b>Global Minimum Tax (GMT): A Challenging New Variable<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From 2024 and with strong enforcement in 2026, Vietnam will apply an additional corporate income tax under global anti-base erosion regulations. Multinational corporations with consolidated revenue of \u20ac750 million or more will face a minimum tax rate of 15%. The intervention of a related-party transaction advisory firm is now crucial to balance tax obligations in Vietnam with the additional global obligations.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk crossover: A small error in determining transfer pricing resulting in lower-than-actual profits in Vietnam could trigger additional taxes in the parent company&#039;s country or even in Vietnam itself.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1c \u0111\u1ed9ng k\u00e9p: Doanh nghi\u1ec7p v\u1eeba ph\u1ea3i lo tu\u00e2n th\u1ee7 h\u1ed3 s\u01a1 3 c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u1eeba ph\u1ea3i t\u00ednh to\u00e1n m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng vi ph\u1ea1m quy t\u1eafc GMT. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi n\u0103ng l\u1ef1c ph\u00e2n t\u00edch c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 t\u1ea7m nh\u00ecn qu\u1ed1c t\u1ebf (nh\u01b0 nh\u00f3m Big4, MAN &#8211; Master Accountant Network) v\u00e0 c\u00f3 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n thu\u1ebf ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_khi_tu_thuc_hien_khong_thong_qua_don_vi_tu_van_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>Risks of conducting these transactions independently without going through a professional affiliate trading advisor.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3573\" aria-describedby=\"caption-attachment-3573\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3573\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-tu-thuc-hien-khong-thong-qua-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep.jpg\" alt=\"R\u1ee7i ro khi t\u1ef1 th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-tu-thuc-hien-khong-thong-qua-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-tu-thuc-hien-khong-thong-qua-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-tu-thuc-hien-khong-thong-qua-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-tu-thuc-hien-khong-thong-qua-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-tu-thuc-hien-khong-thong-qua-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3573\" class=\"wp-caption-text\">Risks of conducting these transactions independently without going through a professional affiliate trading advisor.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many businesses in Ho Chi Minh City still try to create their own related-party transaction records to save costs, but this often leads to serious errors:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_trong_viec_xac_dinh_cac_ben_co_quan_he_lien_ket\"><\/span><b>Errors in identifying related parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, b\u1ea3o l\u00e3nh ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft. \u0110\u00e2y l\u00e0 nh\u00f3m doanh nghi\u1ec7p t\u01b0\u1edfng m\u00ecnh &#8220;kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft&#8221; nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai.<\/p>\n<blockquote><p><strong>See also: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">12 methods for determining affiliated relationships under Decree 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lua_chon_phuong_phap_so_sanh_gia_sai_lech\"><\/span><b>Choose a method for comparing price discrepancies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Choosing the wrong methodology (such as using the independent transaction price comparison method when there is a lack of matching data) will undermine the logic of the documentation. In the context of global minimum tax rates, choosing the wrong methodology not only affects corporate income tax in Vietnam but also distorts the ETR (Equity Value Added Tax) figures used for reporting to the parent company. Therefore, businesses need support from a related-party transaction compliance consultant to assess the most appropriate methodology for the economic nature of the transaction.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_lieu_so_sanh_khong_tin_cay_Benchmarking\"><\/span><b>The data used for comparison is unreliable (Benchmarking).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, vi\u1ec7c ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn t\u00f9y \u00fd c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n 3 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean nh\u01b0 sau:<\/p>\n<ul>\n<li>Information and data from businesses publicly disclosed on the stock market; information and data disclosed on domestic and international commodity and service exchanges; information from the National Database; information publicly disclosed by domestic ministries, agencies, or other official sources;<\/li>\n<li>Commercial database;<\/li>\n<li>Tax Administration Database.<\/li>\n<\/ul>\n<p dir=\"ltr\">Vi\u1ec7c s\u1eed d\u1ee5ng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<p dir=\"ltr\">Nh\u01b0 v\u1eady, c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i nh\u01b0 Orbis hay Bloomberg v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, nh\u01b0ng x\u1ebfp <strong>\u01b0u ti\u00ean th\u1ee9 hai<\/strong>. Doanh nghi\u1ec7p t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 th\u01b0\u1eddng m\u1edf ngay c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i m\u00e0 b\u1ecf qua b\u01b0\u1edbc r\u00e0 so\u00e1t ngu\u1ed3n c\u00f4ng khai. H\u1ecd c\u0169ng kh\u00f4ng gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n v\u00ec sao ngu\u1ed3n \u01b0u ti\u00ean cao h\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p. Khi \u0111\u00f3, kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 b\u1ecb b\u00e1c b\u1ecf, v\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c v\u00e0 kh\u00f3 ph\u1ea3n bi\u1ec7n nh\u1ea5t.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_5_phuong_phap_xac_dinh_gia_Giao_dich_lien_ket\"><\/span><b>In-depth analysis of 5 methods for determining the price of related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure the highest level of compliance, every reputable related-party transaction advisory firm must master and accurately apply one of the following methods as stipulated by Vietnamese law:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Contra-Independent Transaction Price Comparison (CUP) method: Compares the price of a related-party transaction with the price of a transaction between independent parties. This method requires absolute similarity in products and contract conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resale Price Method (RPM): Based on the resale price of goods to an independent party minus a suitable gross profit margin. Typically applied to businesses engaged in pure trading and distribution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost-plus pricing (CPM) method: Based on the cost of goods sold plus an appropriate gross profit margin. Often implemented by related-party transaction advisory firms for businesses engaged in contract manufacturing and order-based production.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Net Profit Margin (NPRI) comparison method: Compares the net profit margin on revenue, expenses, or assets. This is currently the most common method in Vietnam due to its high flexibility in finding comparative data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit Split Method: Sharing the total profit of affiliated parties based on their contributions in terms of function, assets, and risk (FAR Analysis). This method is extremely complex and is usually only applied to highly integrated, specialized transactions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_mot_don_vi_tu_van_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>Why do businesses need a professional related-party transaction advisory firm?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3572\" aria-describedby=\"caption-attachment-3572\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3572\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-mot-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-mot-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-mot-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-mot-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-mot-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-mot-don-vi-tu-van-giao-dich-lien-ket-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3572\" class=\"wp-caption-text\">Why businesses need a professional related-party transaction advisory firm.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In an increasingly digitized tax administration environment and with constantly updated policies (such as the Global Minimum Tax \u2013 Pillar Two), the role of a related-party transaction advisory firm is extremely important. Seeking expert advice on this matter is crucial.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/\"> Related party transaction compliance consulting<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This will help businesses mitigate potential risks:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch t\u1ee9c th\u1eddi:<\/strong> T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean d\u1eef li\u1ec7u so s\u00e1nh. B\u00ean c\u1ea1nh \u0111\u00f3 l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 GMT v\u00e0 BEPS 2.0. \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c k\u1ecbp th\u1eddi, tr\u00e1nh vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c d\u1eabn \u0111\u1ebfn sai ph\u1ea1m.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multinational specialization: Our team of experts is not only proficient in Vietnamese law but also knowledgeable about international tax agreements, helping to optimize tax obligations globally rather than focusing on a single country. Support from our related-party transaction advisory firm helps harmonize the group&#039;s interests across multiple jurisdictions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protecting your interests during audits: Experience in explaining matters to tax audit teams in Ho Chi Minh City helps consulting firms know how to defend their professional viewpoints in the files, explain statistical discrepancies, and minimize the amount of back taxes, late payment penalties, or even tax assessments.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_chuan_tai_cac_don_vi_tu_van_giao_dich_lien_ket_uy_tin\"><\/span><b>Standard procedures at reputable related-party transaction advisory firms.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A professional and reputable related-party transaction advisory firm will implement the service following a rigorous 5-step process, ensuring the highest level of transparency and reliability for your company&#039;s documentation:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Health Review: Identify risk \u201cred zones\u201d and assess the impact of the Global Minimum Tax on the current structure. This is a crucial step to help businesses proactively adjust their strategies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Functional, Asset, and Risk Analysis (FAR Analysis): Establish an accurate functional profile to protect a reasonable level of profit retained in Vietnam, avoiding being considered as illegally transferring profits abroad.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking): Khai th\u00e1c d\u1eef li\u1ec7u theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Th\u1ee9 t\u1ef1 \u0111\u00f3 l\u00e0: d\u1eef li\u1ec7u c\u00f4ng khai tr\u01b0\u1edbc, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u00f3 b\u1ea3n quy\u1ec1n sau. M\u1ed7i b\u01b0\u1edbc chuy\u1ec3n ngu\u1ed3n \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh trong h\u1ed3 s\u01a1, gi\u00fap x\u00e1c \u0111\u1ecbnh kho\u1ea3ng l\u1ee3i nhu\u1eadn th\u1ecb tr\u01b0\u1eddng chu\u1ea9n v\u00e0 c\u00f3 \u0111\u1ed9 tin c\u1eady cao tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; L\u1eadp b\u1ed9 H\u1ed3 s\u01a1 3 c\u1ea5p (Local File, Master File v\u00e0 CbCR): Ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o qu\u1ed1c t\u1ebf, ho\u1eb7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 l\u00e0 minh ch\u1ee9ng r\u00f5 r\u00e0ng nh\u1ea5t cho s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5 \u2013 Support in explaining: We accompany businesses throughout the entire process of working with the Tax authorities in Ho Chi Minh City, ensuring consistency in all messages and information provided, avoiding unfortunate errors due to language barriers or misunderstandings.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_tu_van_giao_dich_lien_ket_tai_TPHCM\"><\/span><b>Criteria for selecting a related-party transaction advisory firm in Ho Chi Minh City.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3571\" aria-describedby=\"caption-attachment-3571\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3571\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-tu-van-giao-dich-lien-ket-tai-TP.HCM_.jpg\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-tu-van-giao-dich-lien-ket-tai-TP.HCM_.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-tu-van-giao-dich-lien-ket-tai-TP.HCM_-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-tu-van-giao-dich-lien-ket-tai-TP.HCM_-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-tu-van-giao-dich-lien-ket-tai-TP.HCM_-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-tu-van-giao-dich-lien-ket-tai-TP.HCM_-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3571\" class=\"wp-caption-text\">Criteria for selecting a related-party transaction advisory firm in Ho Chi Minh City.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use the following criteria to choose the right partner for 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional License: Must be licensed by the Ministry of Finance to provide tax or auditing services. This is a prerequisite for the application to be legally valid. The team of auditors must hold CPA or ACCA certifications.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International capabilities: In-depth understanding and ability to advise on OECD&#039;s Global Minimum Tax (Pillar Two), the Base Erosion Control Mechanism, and cross-border tax issues, BEPS 2.0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u: Ph\u1ea3i s\u1edf h\u1eefu b\u1ea3n quy\u1ec1n c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u so s\u00e1nh uy t\u00edn qu\u1ed1c t\u1ebf nh\u01b0 Orbis, Bloomberg. \u0110\u1ed3ng th\u1eddi, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ph\u1ea3i n\u1eafm v\u1eefng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. M\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ec9 c\u00f3 d\u1eef li\u1ec7u m\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u00fang th\u1ee9 t\u1ef1 lu\u1eadt \u0111\u1ecbnh s\u1ebd kh\u00f4ng th\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc thanh tra, v\u00e0 h\u1ed3 s\u01a1 d\u1ec5 b\u1ecb b\u00e1c b\u1ecf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Possesses in-depth and broad knowledge of the field of Related Party Transactions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Tuan_thu_la_nen_tang_cua_phat_trien_ben_vung\"><\/span><b>Conclusion: Compliance is the foundation of sustainable development.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, the line between tax optimization and wrongdoing is thinner than ever. The introduction of the Global Minimum Tax has ended the era of complex tax structures designed to evade obligations. Now, transparency and compliance are core values for business survival.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Collaborating with a professional related-party transaction advisory firm is not just about &quot;dealing&quot; with inspection teams, but about building a safe, sustainable, and professional financial strategy in the eyes of international investors. Tax policies are constantly changing, and seeking the services of a professional related-party transaction advisory firm is the smartest investment decision for the future of your business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> Contact MAN \u2013 Master Accountant Network for timely advice and support!<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_don_vi_tu_van_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about Affiliate Market Advisory Firms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_30_EBITDA_xu_ly_nhu_the_nao\"><\/span><b>How are interest expenses exceeding 30% EBITDA handled?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Any excess expense will not be deductible in the current period but may be carried forward for up to five subsequent years if eligible.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_anh_huong_gi_den_doanh_nghiep_Viet_Nam\"><\/span><b>How does the global minimum tax rate affect Vietnamese businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a corporation has consolidated revenue of 750 million EURO or more, it must ensure an effective tax rate (ETR) of 15% or higher and may be subject to additional taxes in Vietnam or abroad.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_can_chuan_bi_khi_nao\"><\/span><b>When should I prepare the related-party transaction documentation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It doesn&#039;t need to be submitted immediately, but it must be ready to be presented when requested by the tax authorities, usually within 15 days.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_TNMM_co_phai_luon_la_lua_chon_tot_nhat\"><\/span><b>Is the TNMM method always the best option?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. TNMM is common but not always appropriate. The tax authorities will assess based on: the nature of the transaction, the degree of comparability, and market data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_thue_don_vi_tu_van_giao_dich_lien_ket_khong\"><\/span><b>Do small businesses need to hire a related-party transaction advisory firm?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a business has related-party transactions, it should consider hiring a tax firm because: Regulations are becoming increasingly complex, even minor errors can lead to back taxes and even tax assessments, and there is a lack of standardized benchmarking data.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i TP.HCM \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t &#8220;c\u01a1n b\u00e3o&#8221; thanh tra thu\u1ebf ch\u01b0a t\u1eebng c\u00f3. Vi\u1ec7c c\u01a1 quan Thu\u1ebf \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3569","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\/3569","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=3569"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3569\/revisions"}],"predecessor-version":[{"id":5272,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3569\/revisions\/5272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3570"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}