{"id":677,"date":"2025-05-27T20:53:45","date_gmt":"2025-05-28T03:53:45","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=677"},"modified":"2025-10-07T21:22:47","modified_gmt":"2025-10-08T04:22:47","slug":"chien-luoc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/","title":{"rendered":"Related Transaction Strategy 2025: The Secret to Help Businesses Avoid Billions of Dollars in Tax Risks"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Related party transaction strategy (GDLK) is no longer an option but has become a mandatory requirement for both FDI enterprises and domestic corporations. Based on the current legal framework as <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, an effective transfer pricing strategy will help businesses ensure legal compliance, optimize capital structure, manage costs appropriately and minimize tax risks. This is also the key to improving financial reporting transparency, strengthening credibility with regulators, investors and strategic partners.<\/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\/chien-luoc-giao-dich-lien-ket\/#Khai_niem_chien_luoc_giao_dich_lien_ket\" >Affiliate Marketing Strategy Concept\u00a0<\/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\/chien-luoc-giao-dich-lien-ket\/#Loi_ich_khi_xay_dung_chien_luoc_giao_dich_lien_ket\" >Benefits of building an affiliate marketing strategy<\/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\/chien-luoc-giao-dich-lien-ket\/#Vai_tro_chien_luoc_giao_dich_lien_ket_trong_quan_tri_tap_doan_va_tang_tinh_minh_bach_bao_cao_tai_chinh\" >The strategic role of related party transactions in corporate governance and increasing financial reporting transparency<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Vai_tro_trong_quan_tri_tap_doan\" >Role in corporate governance\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Vai_tro_trong_tang_tinh_minh_bach_bao_cao_tai_chinh\" >Role in increasing transparency of financial reporting\u00a0<\/a><\/li><\/ul><\/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\/chien-luoc-giao-dich-lien-ket\/#Cac_yeu_to_cot_loi_trong_chien_luoc_giao_dich_lien_ket\" >Core elements of affiliate marketing strategy<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Cau_truc_von_va_chi_phi_lai_vay\" >Capital structure and interest expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Quan_tri_chuyen_gia_trong_dich_vu_noi_bo_va_phi_ban_quyen\" >Transfer pricing management in internal services and royalties\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Phan_bo_loi_nhuan_hop_ly\" >Reasonable profit allocation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Kiem_soat_noi_bo_va_he_thong_du_lieu\" >Internal controls and data systems<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Rui_ro_neu_thieu_chien_luoc_giao_dich_lien_ket\" >The risks of lacking an affiliate marketing strategy\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Rui_ro_thue\" >Tax Risk<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Rui_ro_phap_ly\" >Legal risks\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Rui_ro_uy_tin\" >Reputational risk<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Giai_phap_xay_dung_chien_luoc_giao_dich_lien_ket\" >Solution to build affiliate trading strategy\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Danh_gia_tuan_thu_dinh_ky\" >Periodic compliance assessment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Thiet_ke_mo_hinh_quan_tri_chi_phi_%E2%80%93_doanh_thu_lien_ket\" >Design of a cost-revenue management model\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Ung_dung_cong_nghe_trong_phan_tich_du_lieu_giao_dich\" >Application of technology in transaction data analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#Ky_ket_APA_cho_giao_dich_trong_yeu\" >Signing APA for major transactions<\/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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-giao-dich-lien-ket\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chien-luoc-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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_chien_luoc_giao_dich_lien_ket\"><\/span><b>Affiliate Marketing Strategy Concept<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Strategy <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> is a comprehensive management orientation that an enterprise builds to design, implement and control transactions arising between related parties, including parent companies - subsidiaries, branches, member units in the group or financial partners with control. Different from processing individual transactions, the related party transaction strategy is a long-term management system, ensuring that all transactions are priced transparently, in accordance with the law and optimize financial efficiency for the entire group.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_xay_dung_chien_luoc_giao_dich_lien_ket\"><\/span><b>Benefits of building an affiliate marketing strategy<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Building a transfer pricing strategy is not only about legal compliance, but also brings many practical values to businesses. When implemented properly, this strategy becomes a comprehensive management tool, helping businesses both protect long-term interests and enhance their competitive position in the market. Specifically, businesses can see the following outstanding benefits:<\/span><\/p>\n<figure id=\"attachment_2024\" aria-describedby=\"caption-attachment-2024\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2024\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-khi-xay-dung-chien-luoc-giao-dich-lien-ket-1.jpg\" alt=\"L\u1ee3i \u00edch khi x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-khi-xay-dung-chien-luoc-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-khi-xay-dung-chien-luoc-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-khi-xay-dung-chien-luoc-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-khi-xay-dung-chien-luoc-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-khi-xay-dung-chien-luoc-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2024\" class=\"wp-caption-text\">Benefits of building an affiliate marketing strategy<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparency and legal compliance: Records, declarations and related party transaction contracts are standardized according to the arm&#039;s length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal tax optimization: Capital structure, service fees and profit allocation are designed reasonably, both legally and minimizing tax costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce financial and legal risks: avoid being charged back, administrative fines, or affecting audited financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthening reputation and competitiveness: Enterprises demonstrate transparency with shareholders, investors and strategic partners, while meeting governance requirements according to international standards.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_giao_dich_lien_ket_trong_quan_tri_tap_doan_va_tang_tinh_minh_bach_bao_cao_tai_chinh\"><\/span><b>The strategic role of related party transactions in corporate governance and increasing financial reporting transparency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A well-developed transfer pricing strategy goes beyond meeting tax obligations, and serves as an important governance tool across the entire corporate system.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quan_tri_tap_doan\"><\/span><b>Role in corporate governance\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In multinational corporations, or businesses with many subsidiaries, the allocation of capital, profits and costs is often very complicated. Without a clear strategy, businesses are susceptible to transfer pricing risks, or unreasonable profit allocation. Related party transaction strategies help:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish a transparent profit allocation mechanism, based on the functions, assets and risks of each member unit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Effectively manage internal transactions such as loans, guarantees, service fees, copyrights, etc. to avoid abuse or violations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a balance of interests among units in the group, contributing to stabilizing capital flows and promoting sustainable development.\u00a0<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_trong_tang_tinh_minh_bach_bao_cao_tai_chinh\"><\/span><b>Role in increasing transparency of financial reporting<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Financial statements (FS) not only reflect business results, but also act as a \u201cmirror\u201d to demonstrate the level of transparency and reputation of the enterprise. A related party transaction strategy helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correctly record the economic nature of the transaction, in accordance with the arm&#039;s length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid having expenses excluded or profits adjusted during tax audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Build trust with shareholders, investors, banks and strategic partners when assessing the financial capacity of the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support businesses in raising capital and expanding international cooperation through transparency and compliance with international standards.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To see the difference, let\u2019s compare a business that has developed a related party transaction strategy with a business that has not yet implemented a related party transaction strategy with MAN \u2013 Master Accountant Network. This shows the important role of the related party transaction strategy in governance, financial transparency and risk reduction.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Compare businesses with and without affiliate trading strategies.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Have an affiliate marketing strategy<\/b><\/td>\n<td style=\"text-align: center;\"><b>No affiliate trading strategy<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compliance with the law\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Declare and prepare full GDLK records according to Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Missing or incorrect records can easily lead to tax assessment, collection and penalties by tax authorities.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Corporate governance<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transparent allocation of capital, profits and costs, supporting subsidiaries to operate effectively.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unclear distribution, prone to internal disputes and financial imbalance.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cost Management<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Interest and service costs are monitored, accounted for transparently, and comply with the 30% EBITDA standard.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Risk of expenses being excluded during settlement, directly affecting profits.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Legal and tax risks<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Low risk due to regular reporting and control mechanisms.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">High risk of being prosecuted by tax inspectors, loss of business image and reputation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transparent financial reporting\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The report reflects honestly, is audited and highly appreciated by investors.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">On the contrary, if there is no related party transaction strategy, it will lead to a lack of transparency in financial statements. This will reduce the trust from shareholders to investors and partners.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Competitiveness and integration<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Increase market reputation, facilitate capital mobilization and expand international cooperation.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Limited in raising capital, very difficult to expand cooperation with international partners.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen from the comparison table, having a clear transfer pricing strategy not only helps businesses ensure compliance with tax laws, but also enhances their management capacity and reputation in the market. However, for this strategy to be truly effective, businesses need to focus on the core factors that determine success, from capital structure, transfer pricing management to transparent internal control mechanisms.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_cot_loi_trong_chien_luoc_giao_dich_lien_ket\"><\/span><b>Core elements of affiliate marketing strategy<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For an affiliate marketing strategy to be truly effective, businesses need to focus on four key elements, linked to legal requirements and international messaging.<\/span><\/p>\n<figure id=\"attachment_2025\" aria-describedby=\"caption-attachment-2025\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2025\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-yeu-to-cot-loi-trong-chien-luoc-giao-dich-lien-ket-1.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 c\u1ed1t l\u1ed7i trong chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-yeu-to-cot-loi-trong-chien-luoc-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-yeu-to-cot-loi-trong-chien-luoc-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-yeu-to-cot-loi-trong-chien-luoc-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-yeu-to-cot-loi-trong-chien-luoc-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-yeu-to-cot-loi-trong-chien-luoc-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2025\" class=\"wp-caption-text\">Core Elements of Affiliate Marketing Strategy<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Cau_truc_von_va_chi_phi_lai_vay\"><\/span><b>Capital structure and interest expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In internal loan or guarantee transactions, enterprises must strictly control the loan cost ratio not exceeding 30% EBITDA as prescribed in Decree 132\/2020\/ND-CP and updated by Decree 20\/2025\/ND-CP. This is a mechanism to prevent the situation of &quot;thin capital&quot;, taking advantage of loan interest expenses to reduce taxable income. Therefore, the related party transaction strategy needs to establish a reasonable, transparent loan structure and the ability to balance long-term cash flow.<\/span><\/p>\n<blockquote><p><b>See details at:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-bi-khong-che-quy-dinh-moi-nhat-2025\/\"><span style=\"font-weight: 400;\">Interest expense is controlled<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Quan_tri_chuyen_gia_trong_dich_vu_noi_bo_va_phi_ban_quyen\"><\/span><b>Transfer pricing management in internal services and royalties\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">One of the most sensitive aspects of a transfer pricing strategy is the pricing of internal services, royalties or group management fees. These are often difficult to determine their actual value and are easily suspected by tax authorities as profit shifting tools. Enterprises must demonstrate their necessity, economic value and apply the arm&#039;s length principle when determining the fee level.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_bo_loi_nhuan_hop_ly\"><\/span><b>Reasonable profit allocation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The transfer pricing strategy should provide a mechanism for allocating profits between related parties based on the functions, assets and risks of each entity. This often applies to pricing methods according to regulations such as: Comparable Independent Price (CUP), Net Profit Margin (TNMM), Profit Split. Choosing the right method not only helps to comply with the law, but also honestly reflects the nature of the transaction.<\/span><\/p>\n<blockquote><p><b>Specific details of each method:<\/b><span style=\"font-weight: 400;\"> Affiliate Transactions Overview<\/span><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_noi_bo_va_he_thong_du_lieu\"><\/span><b>Internal controls and data systems<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A transfer pricing strategy is only effective when there is a transparent data system and tight internal controls. Enterprises need to ensure consistency between transfer pricing records (Local file, Master file, CbCR), HTKK declarations and financial statements (BCTC). Discrepancies in information between these reports are a common cause of risks of collection and penalties during tax audits.<\/span><\/p>\n<blockquote><p><b>Refer to the article for detailed analysis on how to declare related party transaction records on the HTKK declaration form:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">Here<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Although a related party transaction strategy brings many practical benefits to businesses, the reality shows that many businesses still do not pay attention or implement it in a perfunctory manner. As a result, when lacking a systematic related party transaction strategy, businesses will easily face many risks in terms of tax, finance and especially law. So what risks can arise if businesses do not develop a related party transaction strategy?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_neu_thieu_chien_luoc_giao_dich_lien_ket\"><\/span><b>The risks of lacking an affiliate marketing strategy<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A business that does not build or implement an affiliate trading strategy will face many serious risks, directly affecting its business operations and reputation in the market.<\/span><\/p>\n<figure id=\"attachment_2026\" aria-describedby=\"caption-attachment-2026\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2026\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Rui-ro-neu-thieu-chien-luoc-giao-dich-lien-trong-hoat-dong-kinh-doanh-1.jpg\" alt=\"R\u1ee7i ro n\u1ebfu thi\u1ebfu chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch li\u00ean trong ho\u1ea1t \u0111\u1ed9ng kinh doanh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Rui-ro-neu-thieu-chien-luoc-giao-dich-lien-trong-hoat-dong-kinh-doanh-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Rui-ro-neu-thieu-chien-luoc-giao-dich-lien-trong-hoat-dong-kinh-doanh-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Rui-ro-neu-thieu-chien-luoc-giao-dich-lien-trong-hoat-dong-kinh-doanh-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Rui-ro-neu-thieu-chien-luoc-giao-dich-lien-trong-hoat-dong-kinh-doanh-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Rui-ro-neu-thieu-chien-luoc-giao-dich-lien-trong-hoat-dong-kinh-doanh-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2026\" class=\"wp-caption-text\">The risks of lacking a cross-border trading strategy in business operations<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_thue\"><\/span><b>Tax Risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP and the new update in Decree 20\/2025\/ND-CP, enterprises with related-party transactions are required to declare, prepare documents and determine prices according to market principles. Without a suitable strategy, enterprises are very susceptible to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect and impose administrative penalties due to false declaration or lack of transparency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exclude reasonable expenses, typically interest expenses exceeding 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax is assessed if the tax authority believes that the price, interest rate or transaction terms do not reflect fair market value.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Practical example:<\/b><span style=\"font-weight: 400;\"> Statistics for the first 6 months of 2025 show that the entire Tax sector has inspected and examined 119 enterprises with related party transactions. Thereby, it has collected, refunded and fined 600 billion VND; reduced losses by 3,579 billion VND; reduced deductions by 3.2 billion VND and adjusted tax income up by 5,091 billion VND. Of which, inspections and examinations to re-determine market prices for related party transactions have collected 360 billion VND, reduced losses by 3,139 billion VND, and adjusted taxable income up by 4,957 billion VND.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/thoibaotaichinhvietnam.vn\/doanh-nghiep-co-giao-dich-lien-ket-ne-thue-ngay-cang-tinh-vi-180176-180176.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Vietnam Financial Newspaper<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly\"><\/span><b>Legal risks<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Lack of an intercompany transaction strategy means that it is difficult for businesses to demonstrate the legitimacy of internal transactions. This can lead to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Violation of regulations on administration, cost accounting and profit allocation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to comply with OECD filing obligations (Local file, Master file, CbCR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased risk of legal disputes with tax authorities, shareholders or business partners.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_uy_tin\"><\/span><b>Reputational risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">One of the most serious consequences of lacking an affiliate marketing strategy is that the business&#039;s reputation is affected:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial statements are not transparent, audited with exception.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The confidence of shareholders, investors and banks has declined.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Difficulty in raising capital or expanding international cooperation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Thus, the related party transaction strategy is not only a tax management tool, but also a &quot;shield&quot; to protect businesses from financial, legal and reputational risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_xay_dung_chien_luoc_giao_dich_lien_ket\"><\/span><b>Solution to build affiliate trading strategy<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For a truly effective affiliate trading strategy, businesses do not just stop at filing required documents, but also need to synchronously deploy many management solutions. These solutions help businesses comply with the law, optimize capital flow and minimize risks.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Danh_gia_tuan_thu_dinh_ky\"><\/span><b>Periodic compliance assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Enterprises need to periodically review their related party transaction records, including Local file, Master file and CbCR according to OECD guidelines and regulations in Decree 132\/2020\/ND-CP. Periodic assessment helps to detect early errors in declarations, ensuring consistency between related party transaction records and financial statements, thereby reducing the risk of tax imposition or collection.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thiet_ke_mo_hinh_quan_tri_chi_phi_%E2%80%93_doanh_thu_lien_ket\"><\/span><b>Design of a cost-revenue management model<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A transfer pricing strategy cannot be separated from a transparent cost and revenue allocation mechanism between related parties. Enterprises need to build a management model based on functions - assets - risks (FAR analysis), thereby clearly identifying which unit bears the costs and which unit enjoys the profits. This model both meets the market price principle (arm&#039;s length principle) and helps optimize the legal financial structure.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_phan_tich_du_lieu_giao_dich\"><\/span><b>Application of technology in transaction data analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In the digital age, technology application is a key element of modern transfer pricing strategies. Enterprises can use tax management software, ERP systems or Big Data analysis tools to track, standardize and compare transfer pricing data. This not only increases transparency but also supports faster and more accurate decision making when tax authorities request information.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ky_ket_APA_cho_giao_dich_trong_yeu\"><\/span><b>Signing APA for major transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For complex, high-value or frequent transactions (e.g. loans, royalties, internal services), businesses should consider signing an APA (Advance Pricing Agreement) with the tax authority. This is an important legal tool that helps businesses unify their pricing methods in advance, minimize the risk of future adjustments, and create long-term stability for their related party transaction strategy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To firmly implement an affiliated transaction strategy, businesses cannot ignore the detailed instructions in Circular 45\/2021\/TT-BTC, a document specifically regulating the application of APA to businesses with affiliated transactions.<\/span><\/p>\n<blockquote><p><b>Refer to the full analysis article at:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC<\/span><\/a><\/p><\/blockquote>\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;\">Vietnam&#039;s economic market is increasingly developing, attracting foreign investors, followed by increasingly tightening tax policies, building a related party transaction strategy is no longer an option, but a mandatory requirement for all businesses that have internal transactions within the group or with related parties. From the practice of inspecting and collecting taxes up to thousands of billions of VND each year, it can be seen that the risk of lack of transparency in related party transactions is extremely large, both financially, legally and reputationally.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A professional affiliate trading strategy not only helps businesses fully comply with the provisions of Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, but also creates advantages in corporate governance, optimizes capital structure, minimizes legal tax costs and enhances transparency of financial reporting. This is the foundation for businesses to maintain long-term stability, while creating trust with shareholders, investors and strategic partners.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition, the related party transaction strategy also acts as a risk management tool, helping businesses proactively prevent the risk of being excluded from interest expenses, tax assessments or administrative penalties. When properly implemented, this strategy is not only a compliance strategy, but also an important part of a comprehensive financial and business strategy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we accompany businesses in building, reviewing and implementing transfer pricing strategies in accordance with the Vietnamese legal framework and international practices. With a team of experienced professionals in the field of tax and accounting, MAN \u2013 Master Accountant Network is committed to providing optimal, transparent and sustainable solutions, helping businesses to be both legally safe and enhance their competitive advantage. <\/span><span style=\"font-weight: 400;\">Please contact us immediately.<\/span> <span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network for advice.<\/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 <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/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;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft (GDLK) kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u1ea3 doanh nghi\u1ec7p FDI l\u1eabn t\u1eadp \u0111o\u00e0n trong n\u01b0\u1edbc. D\u1ef1a tr\u00ean khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7u qu\u1ea3 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2023,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,5],"tags":[],"class_list":["post-677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-tuan-thu-gdlk","category-dich-vu-chuyen-nghiep"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/677","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=677"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/677\/revisions"}],"predecessor-version":[{"id":1761,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/677\/revisions\/1761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2023"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}