The Vietnam Ministry of Finance has released Circular 41/2017/TT-BTC (Circular 41) of 28 April 2017, which provides guidance on the application of Decree No. 20/2017/ND-CP ({News-2017-03-02/A/4-previous coverage}). The Decree introduced principles, methods, and procedures for determining transfer pricing, including the adoption of guidance and documentation requirements resulting from the BEPS …