MODELING THE FACTORS AFFECTING TRANSFER PRICING POLICY IN FOREIGN DIRECT INVESTED ENTERPRISES (FDIEs) IN VIETNAM

Abstract

Transfer pricing is understood as the implementation of a pricing policy for goods, services and assets transferred between cross-border, not market-oriented but beneficial parties, to help enterprises reduce the tax obligations, maximize profits, thereby transferring investment capital or profits back to the country, liquidating equipment and machinery of modern technology with high prices ... as the investment environment in the receiving countries is not healthy due to the policies on exchange rates, educational policies, cultural environment and legal environment.... From the real situation in Vietnam, researches at home and abroad, use qualitative research methods to find the factors that influence the transfer pricing policies of foreign direct invested enterprises (FDIEs) such as tax policy factors. , inflation, exchange rate policy, education policy, cultural environment, legal environment, social order.

Keywords: valuation, business, transfer, transaction, social.