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What are related-party transactions? Filing obligations under Decree 132
What are related-party transactions under Decree 132/2020/ND-CP? The thresholds for identifying related parties, the filing obligations for forms I-IV and the risk of non-compliance. Get advice from TLA today.
Legal due diligence: the foundation of a successful transaction
Why thorough legal review determines the real value and the inherited risk of every M&A transaction.
Transfer pricing documentation: the three tiers and the deadlines for preparation
Transfer pricing documentation has three tiers: the Local file, the Master file and the CbCR. Revenue thresholds, preparation deadlines and the pricing methods under Decree 132. Advice from TLA.
Structuring an M&A deal: asset purchase or share purchase?
Two approaches that differ in inherited risk, tax obligations and legal procedure — the wrong structure means carrying risk you did not need to take.
The 30% EBITDA cap on interest expense: how to calculate it and handle the excess
The 30% EBITDA cap on interest expense under Decree 132/2020/ND-CP: the formula, the exempt cases and how to carry the excess forward. TLA helps you run the numbers now.