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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 | |
|---|---|---|---|---|
| _file_ Restricted Access | 2.39 MB | Adobe PDF | ||
| Your IP: 3.144.140.151 |
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