Update day: August 19 , 2026

Handbook of 40 QA on Related Party Transactions at Decree 255/NĐ-CP

Please refer to 40 questions on related party transactions at Decree 255/NĐ-CPby this publication below.

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Content:

Question 1: When does Decree 255/2026/NĐ-CP take effect, and to which tax period does it apply?

Question 2: Which subjects fall within the scope of application of Decree 255/2026/NĐ-CP?

Question 3: What types of transactions fall within the definition of “related party transactions” under Decree 255?

Question 4: What is the minimum capital contribution ratio required to determine that two enterprises have a direct or indirect related party relationship?

And other questions..