Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax offic...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
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David Publishing
2018
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| Truy cập trực tuyến: | http://digital.lib.ueh.edu.vn/handle/UEH/57887 https://doi.org/10.17265/1548-6583/2015.04.005 |
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oai:localhost:UEH-578872021-08-20T10:55:57Z Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam Mai Thị Hoàng Minh Nguyễn Thị Ngọc Bích Transfer pricing Transfer pricing documentation compliance Foreign direct investment enterprises Vietnam The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development (OECD), Pacific Association of Tax Administrators (PATA), the European Union (EU), and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment (FDI) enterprises in Vietnam. This article which is a summary of our research includes the following sections: (1) OECD guidelines of transfer pricing documentation; (2) Vietnam regulations of transfer pricing documentation; (3) results of the research; and (4) discussion and conclusion 2018-10-29T09:41:57Z 2018-10-29T09:41:57Z 2015 Journal Article 1548-6583 http://digital.lib.ueh.edu.vn/handle/UEH/57887 https://doi.org/10.17265/1548-6583/2015.04.005 en Journal of Modern Accounting and Auditing Vol. 11, No. 4 none Portable Document Format (PDF) 224 232 David Publishing |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
Transfer pricing Transfer pricing documentation compliance Foreign direct investment enterprises Vietnam |
| spellingShingle |
Transfer pricing Transfer pricing documentation compliance Foreign direct investment enterprises Vietnam Mai Thị Hoàng Minh Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam |
| description |
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when
benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing
parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is
especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and
organizations such as the Organization for Economic Cooperation and Development (OECD), Pacific Association
of Tax Administrators (PATA), the European Union (EU), and Vietnam have introduced requirements for transfer
pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this
research was to assess the compliance of those requirements of foreign direct investment (FDI) enterprises in
Vietnam. This article which is a summary of our research includes the following sections: (1) OECD guidelines of
transfer pricing documentation; (2) Vietnam regulations of transfer pricing documentation; (3) results of the
research; and (4) discussion and conclusion |
| author2 |
Nguyễn Thị Ngọc Bích |
| author_facet |
Nguyễn Thị Ngọc Bích Mai Thị Hoàng Minh |
| format |
Journal Article |
| author |
Mai Thị Hoàng Minh |
| author_sort |
Mai Thị Hoàng Minh |
| title |
Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam |
| title_short |
Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam |
| title_full |
Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam |
| title_fullStr |
Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam |
| title_full_unstemmed |
Compliance of documentation transfer pricing requirements in foreign direct investment enterprises in Vietnam |
| title_sort |
compliance of documentation transfer pricing requirements in foreign direct investment enterprises in vietnam |
| publisher |
David Publishing |
| publishDate |
2018 |
| url |
http://digital.lib.ueh.edu.vn/handle/UEH/57887 https://doi.org/10.17265/1548-6583/2015.04.005 |
| work_keys_str_mv |
AT maithihoangminh complianceofdocumentationtransferpricingrequirementsinforeigndirectinvestmententerprisesinvietnam |
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1810056530048843776 |