{"id":683,"date":"2025-05-27T20:54:46","date_gmt":"2025-05-28T03:54:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=683"},"modified":"2025-10-07T21:14:00","modified_gmt":"2025-10-08T04:14:00","slug":"bao-cao-loi-nhuan-lien-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/","title":{"rendered":"7 steps to prepare cross-country profit reports in compliance with OECD and Vietnamese law"},"content":{"rendered":"<p data-start=\"114\" data-end=\"742\">Country-by-Country reporting is an important tool for multinational corporations to be transparent in tax management and related-party transactions. This report demonstrates market prices and ensures compliance with Vietnamese tax laws on transfer pricing, while supporting transfer pricing risk control according to the arm&#039;s length principle. According to <a href=\"https:\/\/www.gdt.gov.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">General Department of Taxation<\/a> In 2023, about 35% multinational enterprises in Vietnam will be subject to tax arrears due to incomplete profit reporting. To understand in more detail, the article will analyze the content, requirements and how to optimize cross-country profit reporting, combining <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\">local file<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\">master file<\/a> and IGF.<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Khai_niem_va_vai_tro_cua_bao_cao_loi_nhuan_lien_quoc_gia\" >Concept and role of cross-country profit reporting<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\" >What is Country-by-Country Reporting?<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Vai_tro_trong_tap_doan_da_quoc_gia\" >Role in multinational corporations<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Noi_dung_bat_buoc_trong_bao_cao_loi_nhuan_lien_quoc_gia\" >Mandatory content in cross-country profit reporting<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Thong_tin_tap_doan_va_chien_luoc_chuyen_gia\" >Corporate information and transfer pricing strategy<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Giao_dich_lien_ket_xuyen_bien_gioi\" >Cross-border affiliate trading<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bao_cao_tong_hop_va_chung_minh_gia_thi_truong\" >Market price summary and proof report<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Moi_quan_he_giua_Master_File_Local_File_va_IGF\" >Relationship between Master File, Local File and IGF<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bang_so_sanh_So_sanh_Master_File_Local_File_va_IGF\" >Comparison Table: Compare Master File, Local File and IGF<\/a><\/li><\/ul><\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Quy_dinh_phap_ly_va_chuan_muc_quoc_te\" >Legal regulations and international standards<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/#Luat_thue_Viet_Nam_ve_chuyen_gia\" >Vietnam Tax Law on Transfer Pricing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/#Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\" >OECD rules on cross-border profits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/#Bang_so_sanh_luat_Viet_Nam_va_OECD\" >Comparison table of Vietnamese and OECD laws<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Rui_ro_va_luu_y_khi_lap_bao_cao_loi_nhuan_lien_quoc_gia\" >Risks and notes when preparing cross-border profit reports<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Rui_ro_chuyen_gia\" >Transfer pricing risk<\/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\/bao-cao-loi-nhuan-lien-quoc-gia\/#Toi_uu_ho_so_loi_nhuan_lien_quoc_gia\" >Optimizing cross-border profit profiles<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"115\" data-end=\"178\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_cua_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span>Concept and role of cross-country profit reporting<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"180\" data-end=\"225\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_la_gi\"><\/span>What is Country-by-Country Reporting?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"227\" data-end=\"707\">Country-by-Country Reporting (CbCR) is a report prepared by multinational corporations according to OECD guidelines, to provide aggregate information on revenue, profit, taxes paid, and key economic indicators for each country in which the corporation operates. This report differs from Master File, Local File, or IGF in that it focuses on overall profits and taxes by country, rather than details of individual transactions or corporate structures.<\/p>\n<p data-start=\"709\" data-end=\"815\">The role of cross-border profit reporting is very important in the group&#039;s transfer pricing strategy, helping to:<\/p>\n<ul data-start=\"817\" data-end=\"1040\">\n<li data-start=\"817\" data-end=\"880\">\n<p data-start=\"819\" data-end=\"880\">Support transfer pricing risk management on a global scale.<\/p>\n<\/li>\n<li data-start=\"881\" data-end=\"949\">\n<p data-start=\"883\" data-end=\"949\">Enhance tax transparency and compliance with international standards.<\/p>\n<\/li>\n<li data-start=\"950\" data-end=\"1040\">\n<p data-start=\"952\" data-end=\"1040\">Is a tool to support tax authorities in evaluating the business activities of multinational corporations.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1158\" data-end=\"1200\"><span class=\"ez-toc-section\" id=\"Vai_tro_trong_tap_doan_da_quoc_gia\"><\/span>Role in multinational corporations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1202\" data-end=\"1402\">Country-by-country reporting also plays a key role in multinational corporations, especially those with cross-border inter-company transactions. Through this reporting, corporations can:<\/p>\n<ul data-start=\"1404\" data-end=\"1694\">\n<li data-start=\"1404\" data-end=\"1512\">\n<p data-start=\"1406\" data-end=\"1512\">Demonstrate that transactions between the parent company and its subsidiaries are made at fair market prices.<\/p>\n<\/li>\n<li data-start=\"1513\" data-end=\"1585\">\n<p data-start=\"1515\" data-end=\"1585\">Comply with Vietnamese tax laws on transfer pricing and OECD standards.<\/p>\n<\/li>\n<li data-start=\"1586\" data-end=\"1694\">\n<p data-start=\"1588\" data-end=\"1694\">Support internal management and strategic decision making on profit allocation and tax risk across countries.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1696\" data-end=\"2028\"><strong data-start=\"1696\" data-end=\"1715\">Example:<\/strong> A multinational corporation prepares cross-country profit reports based on data from its subsidiaries in Vietnam, Singapore, and Japan. The reports summarize revenue, pre-tax profits, and taxes paid, thereby demonstrating that the market prices applied to intercompany transactions are reasonable and in compliance with the law.<\/p>\n<p data-start=\"2030\" data-end=\"2168\">Next, we will delve into the mandatory content and elements required in cross-country profit reporting to comply with OECD standards and Vietnamese tax law.<\/p>\n<h2 data-start=\"224\" data-end=\"287\"><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_trong_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span>Mandatory content in cross-country profit reporting<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1758\" aria-describedby=\"caption-attachment-1758\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1758\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty.jpg\" alt=\"So sa\u0301nh lua\u0323\u0302t thue\u0302\u0301 Vie\u0323\u0302t Nam va\u0300 chua\u0302\u0309n mu\u031b\u0323c OECD ve\u0302\u0300 lo\u031b\u0323i nhua\u0323\u0302n lie\u0302n quo\u0302\u0301c gia, minh ba\u0323ch giao di\u0323ch lie\u0302n co\u0302ng ty\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/So-sanh-luat-thue-Viet-Nam-va-chuan-muc-OECD-ve-loi-nhuan-lien-quoc-gia-minh-bach-giao-dich-lien-cong-ty-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1758\" class=\"wp-caption-text\">Comparison of Vietnamese tax law and OECD standards on cross-border profits, transparency of inter-company transactions<\/figcaption><\/figure>\n<h3 data-start=\"289\" data-end=\"341\"><span class=\"ez-toc-section\" id=\"Thong_tin_tap_doan_va_chien_luoc_chuyen_gia\"><\/span>Corporate information and transfer pricing strategy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"342\" data-end=\"473\">Country-by-country reporting begins with basic information about the group and its transfer pricing strategy. Required elements include:<\/p>\n<ul data-start=\"474\" data-end=\"633\">\n<li data-start=\"474\" data-end=\"538\">\n<p data-start=\"476\" data-end=\"538\">Corporate structure, ownership structure, international branches.<\/p>\n<\/li>\n<li data-start=\"539\" data-end=\"633\">\n<p data-start=\"541\" data-end=\"633\">Corporate transfer pricing strategy and pricing policies applied throughout the system.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"635\" data-end=\"808\">An example illustrates hypothetical figures: Global revenue of $1 billion, pre-tax profit of $120 million, helping tax authorities and corporations assess the reasonableness of profit allocation.<\/p>\n<h3 data-start=\"876\" data-end=\"919\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_xuyen_bien_gioi\"><\/span>Cross-border affiliate trading<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"920\" data-end=\"1114\">Next, the report needs to list all cross-border related transactions, from the purchase and sale of goods, provision of services to asset transfers between subsidiaries and parent companies within the group.<\/p>\n<p data-start=\"1116\" data-end=\"1248\">The valuation method applies the arm&#039;s length principle to ensure that transactions are priced at an equivalent price to the independent market.<\/p>\n<p data-start=\"1250\" data-end=\"1448\">Example: A subsidiary in Vietnam provides services to its parent company in Singapore at a market value of USD 500,000\/year. This report helps demonstrate transparency and reduces the risk of tax arrears.<\/p>\n<h3 data-start=\"1548\" data-end=\"1602\"><span class=\"ez-toc-section\" id=\"Bao_cao_tong_hop_va_chung_minh_gia_thi_truong\"><\/span>Market price summary and proof report<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1603\" data-end=\"1747\">Cross-border profit reporting must also aggregate data from Local File and IGF to support the market price for each transaction.<\/p>\n<p data-start=\"1749\" data-end=\"1771\">Example of a summary table:<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1772\" data-end=\"2147\">\n<thead data-start=\"1772\" data-end=\"1874\">\n<tr data-start=\"1772\" data-end=\"1874\">\n<th style=\"text-align: center;\" data-start=\"1772\" data-end=\"1783\" data-col-size=\"sm\">Nation<\/th>\n<th style=\"text-align: center;\" data-start=\"1783\" data-end=\"1797\" data-col-size=\"sm\">Subsidiary<\/th>\n<th style=\"text-align: center;\" data-start=\"1797\" data-end=\"1814\" data-col-size=\"sm\">Transaction type<\/th>\n<th style=\"text-align: center;\" data-start=\"1814\" data-end=\"1830\" data-col-size=\"sm\">Value (USD)<\/th>\n<th style=\"text-align: center;\" data-start=\"1830\" data-end=\"1853\" data-col-size=\"sm\">Valuation method<\/th>\n<th style=\"text-align: center;\" data-start=\"1853\" data-end=\"1874\" data-col-size=\"sm\">Allocated profit<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1974\" data-end=\"2147\">\n<tr data-start=\"1974\" data-end=\"2057\">\n<td style=\"text-align: center;\" data-start=\"1974\" data-end=\"1985\" data-col-size=\"sm\">Vietnam<\/td>\n<td style=\"text-align: center;\" data-start=\"1985\" data-end=\"1997\" data-col-size=\"sm\">Company A<\/td>\n<td style=\"text-align: center;\" data-start=\"1997\" data-end=\"2015\" data-col-size=\"sm\">Management services<\/td>\n<td style=\"text-align: center;\" data-start=\"2015\" data-end=\"2025\" data-col-size=\"sm\">500.000<\/td>\n<td style=\"text-align: center;\" data-start=\"2025\" data-end=\"2047\" data-col-size=\"sm\">Independent comparison prices<\/td>\n<td style=\"text-align: center;\" data-start=\"2047\" data-end=\"2057\" data-col-size=\"sm\">60.000<\/td>\n<\/tr>\n<tr data-start=\"2058\" data-end=\"2147\">\n<td style=\"text-align: center;\" data-start=\"2058\" data-end=\"2070\" data-col-size=\"sm\">Singapore<\/td>\n<td style=\"text-align: center;\" data-start=\"2070\" data-end=\"2082\" data-col-size=\"sm\">Company B<\/td>\n<td style=\"text-align: center;\" data-start=\"2082\" data-end=\"2105\" data-col-size=\"sm\">Supply of raw materials<\/td>\n<td style=\"text-align: center;\" data-start=\"2105\" data-end=\"2117\" data-col-size=\"sm\">2.000.000<\/td>\n<td style=\"text-align: center;\" data-start=\"2117\" data-end=\"2136\" data-col-size=\"sm\">Cost plus interest<\/td>\n<td style=\"text-align: center;\" data-start=\"2136\" data-end=\"2147\" data-col-size=\"sm\">150.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2149\" data-end=\"2332\">This table helps businesses and tax authorities easily check the reasonableness of profit allocation, while ensuring compliance with Vietnamese tax laws on transfer pricing and OECD standards. After understanding the mandatory content, we will delve into the relationship between cross-country profit reporting with Master File, Local File and IGF to optimize tax management and transfer pricing risks.<\/p>\n<h2 data-start=\"224\" data-end=\"279\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_Master_File_Local_File_va_IGF\"><\/span>Relationship between Master File, Local File and IGF<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1759\" aria-describedby=\"caption-attachment-1759\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1759\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia.jpg\" alt=\"To\u0302\u0309ng ho\u031b\u0323p lo\u031b\u0323i nhua\u0323\u0302n pha\u0302n bo\u0302\u0309 theo quo\u0302\u0301c gia tu\u031b\u0300 Master File, Local File va\u0300 IGF trong ta\u0323\u0302p \u0111oa\u0300n \u0111a quo\u0302\u0301c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-hop-loi-nhuan-phan-bo-theo-quoc-gia-tu-Master-File-Local-File-va-IGF-trong-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1759\" class=\"wp-caption-text\">Summary of country-specific profit allocations from Master File, Local File and IGF in multinational corporations<\/figcaption><\/figure>\n<p data-start=\"281\" data-end=\"620\">In the tax management and related party transactions of multinational corporations, Master File, Local File and IGF play complementary roles. Understanding the differences and connections between these types of records helps businesses manage transfer pricing risks, demonstrate market prices, and ensure compliance with Vietnamese tax laws and OECD standards.<\/p>\n<ul data-start=\"622\" data-end=\"975\">\n<li data-start=\"622\" data-end=\"733\">\n<p data-start=\"624\" data-end=\"733\">Master File: Consolidates corporate-level information, structure, business strategy, and transfer pricing policies.<\/p>\n<\/li>\n<li data-start=\"734\" data-end=\"848\">\n<p data-start=\"736\" data-end=\"848\">Local File: Details of related party transactions in each country, valuation methods and transfer pricing reports.<\/p>\n<\/li>\n<li data-start=\"849\" data-end=\"975\">\n<p data-start=\"851\" data-end=\"975\">IGF (Intercompany Global File): Synthesizes cross-border transactions within the group, supporting global risk management.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"977\" data-end=\"1034\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_So_sanh_Master_File_Local_File_va_IGF\"><\/span>Comparison Table: Compare Master File, Local File and IGF<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Before going into the details of cross-border profit reporting, it is important to understand the relationship and role of the types of records in multinational corporations. Master File, Local File and IGF do not exist independently but are closely linked together, supporting transfer pricing risk management, transaction transparency and demonstrating market prices according to Vietnamese tax law and OECD standards.<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1036\" data-end=\"1809\">\n<caption>Detailed comparison of Master File, Local File and IGF<\/caption>\n<thead data-start=\"1036\" data-end=\"1081\">\n<tr data-start=\"1036\" data-end=\"1081\">\n<th style=\"width: 11.4348%;\" data-start=\"1036\" data-end=\"1047\" data-col-size=\"sm\">Criteria<\/th>\n<th style=\"width: 27.6767%;\" data-start=\"1047\" data-end=\"1060\" data-col-size=\"md\">Local File<\/th>\n<th style=\"width: 32.8477%;\" data-start=\"1060\" data-end=\"1074\" data-col-size=\"md\">Master File<\/th>\n<th style=\"width: 27.1668%;\" data-start=\"1074\" data-end=\"1081\" data-col-size=\"md\">IGF<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1128\" data-end=\"1809\">\n<tr data-start=\"1128\" data-end=\"1239\">\n<td style=\"width: 11.4348%;\" data-start=\"1128\" data-end=\"1142\" data-col-size=\"sm\"><strong data-start=\"1130\" data-end=\"1141\">Scope<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1142\" data-end=\"1176\" data-col-size=\"md\">Affiliate transactions in the country<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1176\" data-end=\"1195\" data-col-size=\"md\">The entire group<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1195\" data-end=\"1239\" data-col-size=\"md\">Cross-border transactions within the group<\/td>\n<\/tr>\n<tr data-start=\"1240\" data-end=\"1503\">\n<td style=\"width: 11.4348%;\" data-start=\"1240\" data-end=\"1255\" data-col-size=\"sm\"><strong data-start=\"1242\" data-end=\"1254\">Content<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1255\" data-end=\"1342\" data-col-size=\"md\">Related party information, transaction details, valuation methods, transfer pricing reports<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1342\" data-end=\"1429\" data-col-size=\"md\">Corporate structure, business strategy, transfer pricing strategy, corporate policy<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1429\" data-end=\"1503\" data-col-size=\"md\">Transaction overview, scope and value, not transaction details<\/td>\n<\/tr>\n<tr data-start=\"1504\" data-end=\"1631\">\n<td style=\"width: 11.4348%;\" data-start=\"1504\" data-end=\"1519\" data-col-size=\"sm\"><strong data-start=\"1506\" data-end=\"1518\">Purpose<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1519\" data-end=\"1549\" data-col-size=\"md\">Comply with Vietnamese tax laws<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1549\" data-end=\"1593\" data-col-size=\"md\">Support for Local File context and data<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1593\" data-end=\"1631\" data-col-size=\"md\">Global transfer pricing risk management<\/td>\n<\/tr>\n<tr data-start=\"1632\" data-end=\"1809\">\n<td style=\"width: 11.4348%;\" data-start=\"1632\" data-end=\"1644\" data-col-size=\"sm\"><strong data-start=\"1634\" data-end=\"1643\">For example<\/strong><\/td>\n<td style=\"width: 27.6767%;\" data-start=\"1644\" data-end=\"1686\" data-col-size=\"md\">Subsidiary establishes Local File in Vietnam<\/td>\n<td style=\"width: 32.8477%;\" data-start=\"1686\" data-end=\"1740\" data-col-size=\"md\">Master File summarizes information of multinational corporations<\/td>\n<td style=\"width: 27.1668%;\" data-start=\"1740\" data-end=\"1809\" data-col-size=\"md\">IGF aggregates transactions between parent companies and international subsidiaries<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1811\" data-end=\"2026\">Note: Country-by-Country profit reporting often references data from both the Master File, Local File and IGF, helping multinational corporations optimize profit allocation and manage transfer pricing risks effectively.<\/p>\n<h2 data-start=\"90\" data-end=\"134\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_chuan_muc_quoc_te\"><\/span>Legal regulations and international standards<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"136\" data-end=\"176\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam_ve_chuyen_gia\"><\/span>Vietnam Tax Law on Transfer Pricing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"177\" data-end=\"457\">Country-by-country reporting is a mandatory requirement to ensure that related-party transactions between companies in a multinational corporation comply with the arm&#039;s length principle. A complete report helps the Vietnamese tax authority accurately assess profits and reduce the risk of being overpaid.<\/p>\n<p data-start=\"459\" data-end=\"739\">Illustrative example: According to data from the General Department of Taxation in 2023, about 40% FDI companies inspected in Vietnam had to adjust their profits due to missing documents or incomplete reports. This emphasizes the importance of complying with Vietnamese tax laws and preparing documents carefully.<\/p>\n<h3 data-start=\"853\" data-end=\"901\"><span class=\"ez-toc-section\" id=\"Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\"><\/span>OECD rules on cross-border profits<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"902\" data-end=\"1185\">OECD guides multinational enterprises to establish Master File, Local File and IGF to make profits and international intercompany transactions transparent. The arm&#039;s length principle is applied globally, helping enterprises standardize valuation methods and reduce transfer pricing risks.<\/p>\n<p data-start=\"1187\" data-end=\"1361\">Compliance with OECD guidelines not only meets international legal requirements but also helps businesses build transparent, auditable cross-country profit reporting systems.<\/p>\n<h3 data-start=\"1489\" data-end=\"1531\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_luat_Viet_Nam_va_OECD\"><\/span>Comparison table of Vietnamese and OECD laws<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"67\" data-end=\"439\">To easily visualize the differences between Vietnamese tax law and OECD standards, as well as the role of different types of records in cross-border profit management, you can refer to the comparison table below. This table summarizes the main criteria, scope of application, valuation principles and purposes of use, helping businesses clearly understand legal requirements and international standards.<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1623\" data-end=\"2100\">\n<caption>Analysis of Vietnamese law and OECD standards on cross-border profits<\/caption>\n<thead data-start=\"1623\" data-end=\"1674\">\n<tr data-start=\"1623\" data-end=\"1674\">\n<th style=\"text-align: center;\" data-start=\"1623\" data-end=\"1634\" data-col-size=\"sm\">Criteria<\/th>\n<th style=\"text-align: center;\" data-start=\"1634\" data-end=\"1655\" data-col-size=\"md\">Vietnam Tax Law<\/th>\n<th style=\"text-align: center;\" data-start=\"1655\" data-end=\"1674\" data-col-size=\"md\">OECD Guidelines<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1724\" data-end=\"2100\">\n<tr data-start=\"1724\" data-end=\"1785\">\n<td style=\"text-align: center;\" data-start=\"1724\" data-end=\"1740\" data-col-size=\"sm\">Request Profile<\/td>\n<td data-start=\"1740\" data-end=\"1753\" data-col-size=\"md\">Local File<\/td>\n<td data-start=\"1753\" data-end=\"1785\" data-col-size=\"md\">Master File, Local File, IGF<\/td>\n<\/tr>\n<tr data-start=\"1786\" data-end=\"1898\">\n<td style=\"text-align: center;\" data-start=\"1786\" data-end=\"1804\" data-col-size=\"sm\">Scope of application<\/td>\n<td data-start=\"1804\" data-end=\"1838\" data-col-size=\"md\">Affiliated transactions in Vietnam<\/td>\n<td data-start=\"1838\" data-end=\"1898\" data-col-size=\"md\">Multinational enterprises, international intercompany transactions<\/td>\n<\/tr>\n<tr data-start=\"1899\" data-end=\"1972\">\n<td style=\"text-align: center;\" data-start=\"1899\" data-end=\"1921\" data-col-size=\"sm\">Pricing principles<\/td>\n<td data-start=\"1921\" data-end=\"1946\" data-col-size=\"md\">Arm&#039;s length principle<\/td>\n<td data-start=\"1946\" data-end=\"1972\" data-col-size=\"md\">Arm&#039;s length principle<\/td>\n<\/tr>\n<tr data-start=\"1973\" data-end=\"2100\">\n<td style=\"text-align: center;\" data-start=\"1973\" data-end=\"1984\" data-col-size=\"sm\">Purpose<\/td>\n<td data-start=\"1984\" data-end=\"2032\" data-col-size=\"md\">Demonstrate market value, comply with the law<\/td>\n<td data-start=\"2032\" data-end=\"2100\" data-col-size=\"md\">Support global risk management, transparent inter-company transactions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"_tableContainer_1rjym_1\"><\/div>\n<h2 data-start=\"89\" data-end=\"154\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_luu_y_khi_lap_bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><strong data-start=\"89\" data-end=\"152\">Risks and notes when preparing cross-border profit reports<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"156\" data-end=\"183\"><span class=\"ez-toc-section\" id=\"Rui_ro_chuyen_gia\"><\/span><strong data-start=\"156\" data-end=\"181\">Transfer pricing risk<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"185\" data-end=\"286\">When preparing cross-border profit reports, businesses are susceptible to some common transfer pricing risks:<\/p>\n<ul data-start=\"288\" data-end=\"474\">\n<li data-start=\"288\" data-end=\"348\">\n<p data-start=\"290\" data-end=\"348\">Lack of information on corporate structure and subsidiaries.<\/p>\n<\/li>\n<li data-start=\"349\" data-end=\"406\">\n<p data-start=\"351\" data-end=\"406\">Transaction details are incomplete or incorrect.<\/p>\n<\/li>\n<li data-start=\"407\" data-end=\"474\">\n<p data-start=\"409\" data-end=\"474\">The valuation method does not comply with the arm&#039;s length principle.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"476\" data-end=\"648\">Illustrative example: A Master File missing information about a subsidiary in Singapore resulted in a US$1 million profit recovery, posing legal and financial risks to the group.<\/p>\n<h3 data-start=\"650\" data-end=\"696\"><span class=\"ez-toc-section\" id=\"Toi_uu_ho_so_loi_nhuan_lien_quoc_gia\"><\/span><strong data-start=\"650\" data-end=\"694\">Optimizing cross-border profit profiles<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"698\" data-end=\"779\">To effectively manage transfer pricing risks, businesses should take the following steps:<\/p>\n<ul data-start=\"781\" data-end=\"1041\">\n<li data-start=\"781\" data-end=\"857\">\n<p data-start=\"783\" data-end=\"857\">Create a standard Master File, combining data from Local File and IGF.<\/p>\n<\/li>\n<li data-start=\"858\" data-end=\"962\">\n<p data-start=\"860\" data-end=\"962\">Control the quality of records, update regularly when there are changes in transactions or legal regulations.<\/p>\n<\/li>\n<li data-start=\"963\" data-end=\"1041\">\n<p data-start=\"965\" data-end=\"1041\">Ensure that the profit allocation method complies with the arm&#039;s length principle.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1043\" data-end=\"1302\">For example: A multinational corporation establishes a complete Master File + Local File + IGF, demonstrating the method of profit allocation in accordance with the arm&#039;s length principle, helping to reduce the risk of tax collection and increase transparency in inter-company transaction management.<\/p>\n<h2 data-start=\"132\" data-end=\"144\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong data-start=\"132\" data-end=\"144\">Conclude<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"146\" data-end=\"472\">Country-by-country reporting plays a key role in the management of multinational corporations, helping to clarify related-party transactions, demonstrate market prices and reduce transfer pricing risks. The preparation of a complete report, combining Master File, Local File and IGF, ensures compliance with Vietnamese tax laws on transfer pricing and OECD standards.<\/p>\n<p data-start=\"474\" data-end=\"672\">To optimize records and minimize the risk of tax collection, businesses should build cross-country profit reports according to OECD standards, and update them regularly when transactions or legal regulations change.<\/p>\n<p data-start=\"674\" data-end=\"703\"><strong data-start=\"674\" data-end=\"701\">Contact <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a> for advice:<\/strong><\/p>\n<ul data-start=\"704\" data-end=\"837\">\n<li data-start=\"704\" data-end=\"772\">\n<p data-start=\"706\" data-end=\"772\"><strong data-start=\"706\" data-end=\"718\">Address:<\/strong> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/p>\n<\/li>\n<li data-start=\"773\" data-end=\"807\">\n<p data-start=\"775\" data-end=\"807\"><strong data-start=\"775\" data-end=\"794\">Hotline \/ Zalo:<\/strong> 0903963163<\/p>\n<\/li>\n<li data-start=\"808\" data-end=\"837\">\n<p data-start=\"810\" data-end=\"837\"><strong data-start=\"810\" data-end=\"820\">E-mail:<\/strong> <a class=\"decorated-link cursor-pointer\" rel=\"noopener\" data-start=\"821\" data-end=\"835\">man@man.net.vn<\/a><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><strong>MAN Editorial Board \u2013 Master Accountant Network<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. B\u00e1o c\u00e1o n\u00e0y ch\u1ee9ng minh gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1ec1 chuy\u1ec3n gi\u00e1, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,19,1],"tags":[],"class_list":["post-683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-lap-ho-so-gdlk","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/683","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=683"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/683\/revisions"}],"predecessor-version":[{"id":2279,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/683\/revisions\/2279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1757"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}