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 Nam.