The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing


  •  Nguyen Thanh Nguyen    

Abstract

This paper presents the relationship between the signs related to transfer pricing and the earnings of enterprises. This study proves that this economic phenomenon exists in Vietnam; however, transfer pricing does not cause severe harm to taxation, and foreign direct investment (FDI) enterprises still have a positive impact on the national economy.



This work is licensed under a Creative Commons Attribution 4.0 License.
  • Issn(Print): 1913-9063
  • Issn(Onlne): 1913-9071
  • Started: 2008
  • Frequency: bimonthly

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