Under China’s transfer pricing documentation rules, enterprises engaging in related-party transactions must prepare and maintain contemporaneous documentation in the year following the transaction.

Exploring when transfer pricing docs are needed in Vietnam, how related-party ties are identified, and risk indicators ...

Proper documentation, compliance with TP regulations prevent significant tax disputes CA Jaison Mandapathil, Manager - Compliance & Assurance, Hussain Al Shemsi Chartered Accountants (S.P.S – L.L.C) ...

Macao SAR promulgated its first formal transfer pricing framework through the Implementation Rules on Transfer Pricing on August 25, 2025. Vietnam issued Protocol No. 122/2025/ND-CP on June 11, 2025, ...