Preparing a benchmarking study

Vinasc’s transfer pricing services are designed to be consistent with international practice and Vietnam statutory requirements and tailored to each client’s individual needs. We provide Preparing to benchmark study services for a company operating in Vietnam.

What is a transfer price

A transfer price is a price applied in a transaction between related parties (two companies or a company and an individual).

A transfer price must be arm’s length, meaning it must match the market price that two independent entities would apply in a similar transaction under the same or similar (comparable) conditions.

Preparing a benchmarking study

Applying transfer pricing rules helps ensure that

  • The related companies (including person resident in different countries within the group) do not shift their profits. to a jurisdiction with a more generous tax regime, and that one and the same income is not taxed twice
  • Two or more Vietnam companies (including persons) within the group do not shift their profits. to a company that might be enjoying tax relief or tax loss brought forward.

Benchmarking studies aim to measure the arm’s length level of prices or profits in transactions between unrelated companies. Data searches will use your company’s internal data and international commercial databases.


A benchmarking study is usually part of the full documentation. However, if your related-party transactions are straightforward and do not require a comprehensive analysis, or if you choose to prepare the analysis on your own, then Vinasc will offer to carry out only a benchmarking study supporting your arm’s length prices.

If you are interested in Vinasc’s Transfer Pricing Services, please contact us. We will send a letter of quotation for your consideration.