CHỐNG CHUYỂN GIÁ CÁC DOANH NGHIỆP CÓ VỐN ĐẦU TƯ TRỰC TIẾP NƯỚC NGOÀI TẠI VIỆT NAM

Abstract

The paper focuses on transfer pricing assessment of enterprises of foreign direct investment (FDI) in Vietnam in recent years. On the basis of secondary data sources from the media, the report of the tax agency period (2010 - 2014), the authors analyzed to assess the status of the transfer pricing FDI enterprises operating in Vietnam. Thereby several proposals on transfer pricing measures against FDI enterprises in Vietnam to create equality and fair competition for all enterprises in the country and contribute to reduce losses to the state budget.
Keywords: Transfer pricing, anti-transfer pricing, enterpriseforeign directinvestment, Vietnam.