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https://dspace.ctu.edu.vn/jspui/handle/123456789/47454Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Dinh, Van Son | - |
| dc.contributor.author | Dinh, Phuong Anh | - |
| dc.date.accessioned | 2021-03-19T02:17:19Z | - |
| dc.date.available | 2021-03-19T02:17:19Z | - |
| dc.date.issued | 2019 | - |
| dc.identifier.issn | 1859-3666 | - |
| dc.identifier.uri | https://dspace.ctu.edu.vn/jspui/handle/123456789/47454 | - |
| dc.description.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 | vi_VN |
| dc.language.iso | en | vi_VN |
| dc.relation.ispartofseries | Journal of Trade Science;No.02, Vol.07 .- P.03-10 | - |
| dc.subject | FDI | vi_VN |
| dc.subject | Ransfer pricing in FDI | vi_VN |
| dc.subject | FDI enterprises | vi_VN |
| dc.title | Transfer pricing in foreign direct investment enterprises in VietNam - situation and solutions | vi_VN |
| dc.type | Article | vi_VN |
| 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: 3.143.229.85 |
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