Until 1997, Vietnam had the new law first regulations on controlling the transfer price, are noted in circular No. 74-TC, TCT on October 20, 1997, circular 89/1999/TT-BTC dated 16/7/1999, circular 13/2001/TT-BTC dated 8/3/2001 of the Ministry of Finance shall guide the implementation of regulations for the form of investment under the foreign investment law in Vietnam
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