{"id":662,"date":"2025-05-27T20:16:38","date_gmt":"2025-05-28T03:16:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=662"},"modified":"2025-10-14T19:21:22","modified_gmt":"2025-10-15T02:21:22","slug":"quy-dinh-quoc-te","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/","title":{"rendered":"International Related Transactions Regulations 2025"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">International related party transactions are increasingly becoming a central issue in tax management and business strategies of multinational corporations. Not only related to the purchase and sale of goods, services or intangible assets, international related party transactions also require strict compliance with international standards to prevent transfer pricing, ensure transparency and fairness between countries. The trend in 2025 shows that businesses that want to develop sustainably must clearly understand and flexibly adapt to the global system of regulations on international related party transactions.<\/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-quoc-te\/#Gioi_thieu_tong_quan\" >Overview<\/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-quoc-te\/#Giao_dich_lien_ket_quoc_te_la_gi\" >What is international related transaction?<\/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-quoc-te\/#Tam_quan_trong_quan_tri_thue_toan_cau\" >The importance of global tax governance\u00a0<\/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-quoc-te\/#Vai_tro_cua_giao_dich_lien_ket_quoc_te_trong_chong_chuyen_gia_va_bao_ve_nguon_thu_ngan_sach\" >The role of international related-party transactions in combating transfer pricing and protecting budget revenue<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/#Chuan_muc_quoc_te_tu_OECD_va_BEPS\" >International standards from OECD and BEPS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/#BEPS_20_Cap_nhat_moi_nhat\" >BEPS 2.0: Latest Update<\/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\/quy-dinh-quoc-te\/#So_sanh_BEPS_10_va_BEPS_20_trong_quan_ly_giao_dich_lien_ket_quoc_te\" >Comparison of BEPS 1.0 and BEPS 2.0 in international linked transaction management<\/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\/quy-dinh-quoc-te\/#Tac_dong_den_Viet_Nam\" >Impact on Vietnam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/#Cac_giai_phap_ve_chinh_sach_thu_hut_dau_tu_trong_boi_canh_moi\" >Policy solutions to attract investment in the new context<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/#Ap_dung_thue_%E2%80%93_thue_thu_nhap_toi_thieu_noi_dia_bo_sung_15\" >Tax application \u2013 additional domestic minimum income tax 15%\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/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\/quy-dinh-quoc-te\/#Thach_thuc_trong_quan_ly_giao_dich_lien_ket_quoc_te\" >Challenges in managing international cross-border transactions<\/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\/quy-dinh-quoc-te\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/#MAN_%E2%80%93_Master_Accoutant_Network_Doi_tac_tin_cay\" >MAN \u2013 Master Accountant Network: Trusted Partner<\/a><\/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\/quy-dinh-quoc-te\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_tong_quan\"><\/span><b>Overview<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_quoc_te_la_gi\"><\/span><b>What is international related transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">International related party transactions are economic transactions arising between parties having international related party transaction relationships, in which at least one party is an organization or individual in a foreign country, and has an influence on determining the price of that transaction. These international related party transactions are often related to buying, selling, exchanging, renting, leasing, borrowing, lending, transferring assets, providing services, and other financial transactions.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example, a foreign parent company lending capital to a subsidiary in Vietnam at an interest rate lower than the market interest rate, or a subsidiary in Vietnam purchasing raw materials from a foreign parent company at a price higher than the market price, are both considered international related party transactions.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<blockquote><p><b>See details at:<\/b>\u00a0 <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">Overview<span style=\"font-weight: 400;\">affiliate trading<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_quan_tri_thue_toan_cau\"><\/span><b>The importance of global tax governance<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">Affiliate transactions<\/a> International trade is not only a normal business activity between multinational corporations but also a key factor that directly affects global tax administration. Through transactions of goods and services, loans, and transfers of tangible and intangible assets between related parties in many different countries, corporate profits can be allocated to places with low tax rates, leading to the risk of eroding the tax base in the host countries.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Example:<\/b><span style=\"font-weight: 400;\"> Apple has been ordered by the EU to pay an additional 13 billion EUR (~15 billion USD) in taxes for shifting profits to Ireland, where it was only subject to an effective tax rate of 0.005% in 2014.\u00a0<\/span><\/p>\n<blockquote><p><b>References:<\/b> <a href=\"https:\/\/vnexpress.net\/eu-buoc-apple-nop-13-ty-euro-tien-thue-cho-ireland-4791391.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">EU forces Apple to pay back taxes to Ireland<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, international related party transactions are considered a hot spot in the management strategy of tax authorities worldwide. The establishment of international regulations and standards such as OECD BEPS, CbC reporting or the arm&#039;s length principle to control international related party transactions has helped to improve transparency, limit transfer pricing behavior and ensure fairness in tax obligations between countries. For businesses, compliance with these regulations not only reduces the risk of being inspected and sanctioned but also contributes to building a sustainable tax management system, creating prestige in the global business environment.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_giao_dich_lien_ket_quoc_te_trong_chong_chuyen_gia_va_bao_ve_nguon_thu_ngan_sach\"><\/span><b>The role of international related-party transactions in combating transfer pricing and protecting budget revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">International related transactions often involve the purchase and sale of goods, services, intangible assets or loans between companies in the same group but located in different countries. Due to the nature of control or dependence, these transactions are easily exploited to adjust prices not according to the principles of independent markets, in order to transfer profits to countries with low tax rates. This is the phenomenon of transfer pricing abuse, causing significant losses to the state budget in the country where the actual production and business activities take place.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, controlling international related-party transactions is crucial in the strategy against transfer pricing. Through international regulations such as the OECD&#039;s BEPS, Country-by-Country Reporting (CbC) requirements or the arm&#039;s length principle, tax authorities of countries can closely monitor how businesses determine prices, allocate costs and profits. Thanks to that, budget revenues are protected, fairness in tax obligations between countries is ensured, and the risk of unfair tax competition is minimized.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses, compliance with regulations on international related-party transactions not only helps avoid the risk of being charged and fined during tax inspections, but also builds reputation, financial transparency and a foundation for sustainable development in the global business environment.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Example:<\/b><span style=\"font-weight: 400;\"> Starbucks \u2013 a multinational coffee corporation, operating in more than 60 countries. In the UK, the period 1998 \u2013 2012, the revenue was estimated at about 3 billion pounds, but the report shows that there was almost no taxable profit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">How to conduct international affiliate transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Royalty fees: Starbucks UK pays approximately \u00a361T in revenue to its Dutch affiliate for use of the brand.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchasing raw materials (coffee beans): Starbucks UK imports coffee beans from an affiliated company in Switzerland, at a higher price than the market, increasing raw material costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal service costs: A portion of the management costs are allocated from the US parent company to the UK branch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Profits in the UK are &quot;eroded&quot; and transferred to low-tax countries (Netherlands, Switzerland).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Despite billions of pounds in revenue, Starbucks UK has paid just \u00a38.6m in corporation tax over 14 years, a small figure for its size.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/giaoduc.net.vn\/nghi-an-ne-thue-cua-starbucks-khien-nguoi-tieu-dung-phan-no-post102512.gd\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">International Transfer Pricing Tax Administration<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The case became a typical example of how corporations take advantage of international related-party transactions to transfer prices, and also showed the role of tightening international regulations and transparent profit reporting to protect budget revenue.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_muc_quoc_te_tu_OECD_va_BEPS\"><\/span><b>International standards from OECD and BEPS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Going back in time, 2012 marked the birth of BEPS 1.0 initiated by OECD. At that time, many multinational corporations took advantage of international related-party transactions and differences in tax policies to transfer profits to countries with low tax rates, causing serious budget losses. BEPS 1.0 appeared as a global solution to prevent this situation and establish fairness in tax administration.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"BEPS_20_Cap_nhat_moi_nhat\"><\/span><b>BEPS 2.0: Latest Update<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BEPS 2.0 (Base Erosion and Profit Shifting \u2013 Phase 2) is an international tax reform framework led by the OECD and G20 to address tax loopholes arising in the context of digitalization and globalization. While BEPS 1.0 focused on closing traditional transfer pricing \u201cloopholes\u201d in international related-party transactions, BEPS 2.0 expands to two pillars to reallocate taxing rights and apply a global minimum tax, ensuring the profits of multinational corporations (MNEs).<\/span><\/p>\n<figure id=\"attachment_1952\" aria-describedby=\"caption-attachment-1952\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1952\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te.jpg\" alt=\"Chu\u1ea9n m\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Chuan-muc-giao-dich-lien-ket-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1952\" class=\"wp-caption-text\">International transfer pricing standards<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BEPS 2.0 was created with the aim of reaching consensus among countries, ensuring that multinational companies will pay taxes fairly in the markets where they are operating. BEPS 2.0 consists of 2 pillars, specifically as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pillar 1: Applies to multinational companies with a turnover of 10 billion euros.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pillar 2: Applies to companies with global turnover exceeding \u20ac750 million. Accordingly, these companies will be subject to a minimum tax rate of 15% on income calculated according to the pillar 2 principle in each territory in which the company operates.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To better understand the evolution of international transfer pricing, it is necessary to look back at the differences between the two phases BEPS 1.0 and BEPS 2.0. While BEPS 1.0 laid the first foundation for combating profit shifting, BEPS 2.0 expanded the scope, reflecting new challenges from the digital economy and global minimum tax trends. The table below will compare these two phases in detail, helping businesses have an overview and better prepare for the global tax landscape by 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_BEPS_10_va_BEPS_20_trong_quan_ly_giao_dich_lien_ket_quoc_te\"><\/span><b>Comparison of BEPS 1.0 and BEPS 2.0 in international linked transaction management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Criteria\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>BEPS 1.0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>BEPS 2.0<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Background\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Many multinational corporations take advantage of cross-border transactions to shift profits to places with low tax rates.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">New challenges from the digital economy, data and cross-border e-commerce require a more comprehensive legal framework.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Main objective<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Preventing tax base erosion<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ensuring tax fairness in the digital economy and applying a global minimum tax.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Core principles\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Arm&#039;s Length Principle in international related party transactions.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Two pillars: (1) Reallocation of taxing rights, (2) Global minimum tax 15%.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Scope of application<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Focus mainly on transfer pricing models through buying and selling, borrowing, and licensing brands in international related transactions.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Applicable to both digital economic models, digital services, multinational corporations with consolidated revenue \u2265 750 million EUR.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Meaning<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The first platform to build an international mechanism against transfer pricing.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The move is a \u201cnew global rule of the game\u201d, protecting budget revenues and ensuring fair competition.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From the comparison table, it can be seen that BEPS 2.0 not only inherits the foundation of BEPS 1.0 but also opens up a new \u201crule of the game\u201d for international transaction management. The birth of the global minimum tax mechanism and the reallocation of taxing rights help to minimize profit shifting and increase transparency in the operations of multinational corporations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_Viet_Nam\"><\/span><b>Impact on Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pillar 2 of BEPS 2.0 is expected to have far-reaching impacts on the global investment environment, including Vietnam. This provision may cause serious concern for many countries, especially economies competing to attract FDI inflows. Previously, income-based tax incentives were always considered an effective tool to attract investors, especially multinational corporations with many international related transactions. However, with the introduction of Pillar 2, the value of these incentives will be significantly reduced.<\/span><\/p>\n<figure id=\"attachment_1954\" aria-describedby=\"caption-attachment-1954\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1954\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam.jpg\" alt=\"T\u00e1c \u0111\u00f4ng giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf \u0111\u1ebfn Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-giao-dich-lien-ket-quoc-te-den-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1954\" class=\"wp-caption-text\">Impact of international affiliate transactions on Vietnam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In Vietnam, in recent times, our country has adjusted the general corporate income tax rate from 32%, down to 28%, 25%, 22% and currently 20%.<\/span><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"> Incentives on corporate income tax rates, tax exemptions and reductions in various periods. This is the top factor that multinational companies consider when choosing Vietnam as a destination, instead of shifting capital flows to neighboring countries. Tax incentives not only make Vietnam attractive, but also create a foundation for the formation of many international affiliated trading activities in multinational corporations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, when Pillar 2 is applied, if multinational companies have an effective tax rate in Vietnam below the global minimum threshold of 15%, they will have to pay an additional tax (top-up tax) in the country where they are headquartered. This means that the tax incentives in Vietnam will lose their effect, making the tax competitive advantage disappear. Without appropriate adjustments, Vietnam&#039;s investment environment is at risk of becoming less attractive than before.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The inevitable consequence is that Vietnam may witness a decline in not only the scale of FDI capital from large corporations but also from satellite enterprises in the international supply chain. This directly impacts Vietnam&#039;s international linked transaction flow, reducing the efficiency of global value chain integration. At the macro level, this change may negatively affect the country&#039;s industrial development goals, export growth and maintaining stable foreign exchange reserves.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>References:<\/b> <a href=\"https:\/\/trungtamwto.vn\/tin-tuc\/24602-thue-toi-thieu-toan-cau-cac-quoc-gia-tuong-dong-viet-nam-ap-dung-the-nao\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">WTO Center<\/span><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giai_phap_ve_chinh_sach_thu_hut_dau_tu_trong_boi_canh_moi\"><\/span><b>Policy solutions to attract investment in the new context<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_thue_%E2%80%93_thue_thu_nhap_toi_thieu_noi_dia_bo_sung_15\"><\/span><b>Tax application \u2013 additional domestic minimum income tax 15%\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Policies to respond to Pillar 2 are being widely discussed by many countries and territories. Hong Kong and Singapore have officially announced that they will apply the Global Minimum Tax (DMT) to businesses affected by this mechanism. Meanwhile, Thailand is also conducting internal consultations to consider appropriate implementation options. This is an inevitable trend to ensure transparent management of cross-border activities, especially related to international affiliate transactions of multinational corporations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For Vietnam, the response policy may pose two main options:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One is to apply DMT 15% to affected companies and simultaneously eliminate tax incentives.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Second, allow these companies to choose between continuing to maintain the existing incentives (ie paying additional tax in the country where the parent company is headquartered) or switching to applying the DMT 15% rate right in Vietnam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Dau-tu-so-61-2020-QH14-321051.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">According to Article 13 of the current Investment Law<\/span><\/a><span style=\"font-weight: 400;\">In the event of a change in the law that is unfavorable to investors, the Government must take remedial measures, including the option of deducting actual losses from taxable income. This helps maintain investor confidence in the legal environment in Vietnam.<\/span><\/p>\n<blockquote><p><b>See more at:<\/b> <a href=\"https:\/\/baodautu.vn\/thue-toi-thieu-toan-cau-lam-giam-tinh-hap-dan-cua-viet-nam-trong-thu-hut-fdi-d167743.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Investment newspaper<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_quan_ly_giao_dich_lien_ket_quoc_te\"><\/span><b>Challenges in managing international cross-border transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deep integration into the global economy has put Vietnam in front of many major challenges in managing international related-party transactions. First of all, the complexity of cross-border business models and multinational corporate structures makes it difficult for tax authorities to control, especially in determining transfer prices and actual profits arising in each country. Legal gaps or differences in regulations between countries are easily exploited to carry out transfer pricing, causing budget losses.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_1953\" aria-describedby=\"caption-attachment-1953\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1953\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te.jpg\" alt=\"Th\u00e1ch th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Thach-thuc-giao-dich-lien-ket-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1953\" class=\"wp-caption-text\">Challenges of international affiliate trading<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another challenge comes from implementing global standards such as BEPS 2.0. When mechanisms such as global minimum tax are applied, the tax incentives that Vietnam has used to attract FDI for decades will lose their competitiveness. This poses a difficult problem for the Government in ensuring revenue while maintaining an attractive investment environment compared to other countries in the region.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">International transfer pricing is not only a regular economic activity of multinational corporations but also a focus of global tax governance. New regulations, from BEPS 2.0 to Pillar 2, have been reshaping the way countries design tax policies, as well as business investment strategies. After analyzing the comprehensive picture from the legal framework, OECD trends to each country&#039;s response policies, it can be seen that Vietnam is facing both challenges and opportunities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"font-weight: 400;\">Conclude<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Global standards on international related-party transactions are creating a new playing field where every country and business must adapt. With BEPS 2.0 and the global minimum tax regime, traditional tax incentives will gradually lose their appeal, forcing Vietnam to find new strategies to maintain its competitive advantage in attracting investment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">International related party transactions and global tax governance standards such as BEPS 2.0 pose many challenges for businesses, especially foreign-invested corporations in Vietnam. In that context, accompanying MAN - Master Accounting Network will help businesses not only comply with the law, minimize tax risks but also optimize long-term financial strategies.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accoutant_Network_Doi_tac_tin_cay\"><\/span><b>MAN \u2013 Master Accountant Network: Trusted Partner<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Man \u2013 Master Accountant Network is a consulting unit specializing in the field of international related party transactions, providing comprehensive solutions from analysis, declaration, preparation of pricing documents to building appropriate tax strategies for businesses with multinational operations.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With extensive experience and a team of experts who are knowledgeable about the domestic legal framework (Decree 132\/2020\/ND-CP) as well as international standards (OECD BEPS, CbCR, Pillar 2), Man \u2013 Master Accountant Network not only helps businesses comply with strict regulations but also optimize tax management efficiency. Our advantage is the ability to combine legal and tax expertise with an understanding of business practices in Vietnam, ensuring solutions that are both compliant and long-term strategic.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For specific advice, businesses please contact <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accoutant Network<\/a><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>Contact information <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/zalo:+84 (0) 903 963 163 or +84 (0) 903 428 622<\/span><\/li>\n<li>E-mail:<a href=\"mailto:man@man.net.vn\">\u00a0man@man.net.vn<\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 hay t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, giao d\u1ecbch li\u00ean k\u1ebft qu\u1ed1c t\u1ebf c\u00f2n \u0111\u1eb7t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1951,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,11],"tags":[48,49],"class_list":["post-662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-khung-phap-ly","tag-giao-dich-lien-ket-quoc-te-chi-phoi-hon-60-thuong-mai-toan-cau","tag-viet-nam-phai-dieu-chinh-thue-de-giu-loi-the-fdi"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/662","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=662"}],"version-history":[{"count":12,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/662\/revisions"}],"predecessor-version":[{"id":2398,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/662\/revisions\/2398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1951"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}