Chống chuyển giá tại doanh nghiệp có vốn đầu tư trực tiếp nước ngoài ở Việt Nam

Abstract

After more than 30 years of innovation, Vietnam has achieved many remarkable achievements, one of which must include foreign direct investment (FDI). The FDI has played a vital, active role and has become a driving force of economic growth of the country. Besides the positive contribution that FDI has brought, this region has also exposed some negative problems affecting the investment environment in Vietnam, in which transfer pricing is one of them. This article will evaluate an overview of the transfer pricing of Foreign owned enterprises in Vietnam and propose measures to limit this problem in the upcoming period.