トランプ関税が移転価格ポリシーに与える影響

Joseph Vu

Partner, Head of Global Transfer Pricing Services, KPMG in Vietnam

Joe is the Global Transfer Pricing Services (GTPS) Leader for KPMG in Vietnam with a team of over 70 transfer pricing professionals. Joe brings tremendous knowledge and experience through his 21 years of transfer pricing consulting. Over his professional career, he worked in the US, Japan and China before relocating to his native Vietnam in 2015.

Joe maintains strong working relationship with the Vietnam’s General Department of Taxation (“GDT”) and has frequently been invited as guest speaker in various forums and events held by the government to share insights on transfer pricing matters, including commentary on legislative reforms, providing technical training, and sharing of international practices. Notably, Joe was invited by the delegation from Vietnam’s Ministry of Finance / GDT to meet with the OECD, UN and World Bank representatives in Europe to share insights on administration of transfer pricing for developing countries.

Selected Experience:

• Involved in a wide range of transfer pricing engagements, including compliance, group pricing policy development, and tax dispute resolution.


• Specializes in tax controversy services and negotiating with tax authorities on complex cases.


• Supported the first six bilateral APAs in Vietnam and the first MAP case on cross-border transfer pricing disputes.


• Regularly collaborates with GDT and speaks at government-organized transfer pricing events.

Tran Thi Thuy Ha

Partner, Global Transfer Pricing Services, KPMG in Vietnam

Ha has been with KPMG for 16 years, including with KPMG in Australia, Sydney Global Transfer Pricing Services group under an international assignment.

Ha has advised a wide range of multinationals from Australia, Europe, the US, and Asia Pacific region in diverse industries including consumer/industrial goods, media and entertainment, financial services, electronics, forwarding and logistics, and information technology, on tax, customs, and transfer pricing compliance and planning, and inbound investment.

Ha’s sector experience includes transfer pricing, trade & customs, and international tax.

Ha was the Engagement Partner of several dozens of transfer pricing and customs audit and dispute resolution engagements where many of the cases were resolved successfully either in the audit or appellation. She was initiated to speak to the central and provincial tax authorities on international best practice of transfer pricing audits and local practical issues.

Ha was directly involved in consultation with the General Department of Taxation and Ministry of Finance in relation to the Decree 20/2017/ND-CP and Decree 132/2020/ND-CP on Transfer Pricing, and Circular 45/2021/TT-BTC on Advance Pricing Agreement, including the consideration of practical issues in local transfer pricing audits of multinational corporations operating in Vietnam.

Expertise:

• Global Transfer Pricing Services


• International Tax


• Value Chain Management


• Trade & Customs