Please use this identifier to cite or link to this item:
https://dspace.ctu.edu.vn/jspui/handle/123456789/47454
Title: | Transfer pricing in foreign direct investment enterprises in VietNam - situation and solutions |
Authors: | Dinh, Van Son Dinh, Phuong Anh |
Keywords: | FDI Ransfer pricing in FDI FDI enterprises |
Issue Date: | 2019 |
Series/Report no.: | Journal of Trade Science;No.02, Vol.07 .- P.03-10 |
Abstract: | This article analyzes the situation of transfer pricing in FDI enterprises in Viet Nam. Based on the framework of transfer pricing of international organizations (OECD, 2017; UN 2017), collating with Decree 20/2017/ND-CP and circular 41/2017/TT-BTC, this article proposes recommendations to enhance the effectiveness and efficiency in implementing regulations on the management of transfer pricing in related-party transactions, aiming to create an equal playing field for FDI enterprises in their process of investing into Viet Na |
URI: | https://dspace.ctu.edu.vn/jspui/handle/123456789/47454 |
ISSN: | 1859-3666 |
Appears in Collections: | Khoa học Thương mại (Journal of Trade science) |
Files in This Item:
File | Description | Size | Format | |
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_file_ Restricted Access | 2.39 MB | Adobe PDF | ||
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