{"id":13500,"date":"2026-08-19T15:30:09","date_gmt":"2026-08-19T08:30:09","guid":{"rendered":"https:\/\/democft.az9s.com\/?p=13500"},"modified":"2026-08-19T15:30:09","modified_gmt":"2026-08-19T08:30:09","slug":"handbook-of-40-qa-on-related-party-transactions-decree-255-nd-cp","status":"publish","type":"post","link":"http:\/\/democft.az9s.com\/en\/handbook-of-40-qa-on-related-party-transactions-decree-255-nd-cp\/","title":{"rendered":"Handbook of 40 QA on Related Party Transactions at Decree 255\/N\u0110-CP"},"content":{"rendered":"<div class=\"ap_header-mota\">\n<p><strong>Content:<\/strong><\/p>\n<p>Question 1: When does Decree 255\/2026\/N\u0110-CP take effect, and to which tax period does it apply?<\/p>\n<p>Question 2: Which subjects fall within the scope of application of Decree 255\/2026\/N\u0110-CP?<\/p>\n<p>Question 3: What types of transactions fall within the definition of &#8220;related party transactions&#8221; under Decree 255?<\/p>\n<p>Question 4: What is the minimum capital contribution ratio required to determine that two enterprises have a direct or indirect related party relationship?<\/p>\n<p>And other questions..<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content: Question 1: When does Decree 255\/2026\/N\u0110-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\/N\u0110-CP? Question 3: What types of transactions fall within the definition of &#8220;related party transactions&#8221; under Decree 255? Question 4: What is the minimum capital contribution&#8230;<\/p>\n","protected":false},"author":2,"featured_media":13501,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[328],"tags":[354,355],"class_list":["post-13500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-guidelines","tag-taxextension"],"acf":[],"_links":{"self":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts\/13500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/comments?post=13500"}],"version-history":[{"count":1,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts\/13500\/revisions"}],"predecessor-version":[{"id":13502,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts\/13500\/revisions\/13502"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/media\/13501"}],"wp:attachment":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/media?parent=13500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/categories?post=13500"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/tags?post=13500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}