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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...
8 p dhktna 30/05/2023 8 0
Từ khóa: Finance accounting and Auditing, FDI Companies, Fixed assets, Transfer pricing, Economic Cooperation and Development (OECD), Transfer pricing phenomenon
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