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Transfer Pricing in Foreign Direct Investment Enterprises in Vietnam - Situation and Solutions
(Đại học Thương Mại, 2019) Son, D.V; Anh, D.T.P
T his 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.