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Research on the Transfer Pricing Phenomenon of Fixed Asset at FDI Companies in Vietnam

Article on researching the argument base of transfer pricing phenomenon relevant to the fixed assets, use of qualitative method of researching to interview the customs officers, professional tax officers relevant to transfer pricing in some provinces to have a clearer way of looking at the fact of fixed asset transfer pricing. Through interviews, the authors found that the issue of transfer pricing was most significant for intangible fixed assets in various forms, so the authors propose the methods of restricting the transfer pricing phenomenon.

Từ khóa: Finance accounting and Auditing, FDI Companies, Fixed assets, Transfer pricing, Economic Cooperation and Development (OECD), Transfer pricing phenomenon

8 p tvs_dhktna 30/05/2023 11 0

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