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Tax and Transfer Pricing Aspects of Providing Intragroup Management Services in Vietnam

Intra-group management services are a controversial and highly debated tax issue in Vietnam. In this article, DFDL tax and transfer pricing experts share their insights on the tax and transfer pricing aspects of providing intra-group management services to Vietnamese subsidiaries of multinational enterprises. This article discusses Vietnam’s Benefits Test, pricing for intragroup services, relief under tax treaties, deductibility of intra-group management service fees, and practical tips and recommendations for taxpayers to manage Vietnamese tax risks.

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The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.

Jack Sheehan
Partner, Head of Regional Tax
Jack is a Partner and Tax Leader at the firm.