Vol 7

Son, D.V and Anh, D.T.P - Transfer Pricing in Foreign Direct Investment Enterprises in Vietnam - Situation and Solutions

Thứ năm - 29/07/2021 20:11
Keywords: FDI, transfer pricing in FDI, FDI enterprises
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 Nam.
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