The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing

  •  Nguyen Thanh Nguyen    


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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