TÁC ĐỘNG CỦA THUẾ DOANH NGHIỆP TỐI THIỂU TOÀN CẦU ĐẾN HOẠT ĐỘNG CHỐNG CHUYỂN GIÁ Ở VIỆT NAM

Abstract

Transfer pricing activities are increasingly complex, causing certain impacts on the Vietnamese economy in general, as well as on regulators in particular. The article discusses the impact of the agreement to promote the global minimum corporate tax plan on transfer pricing; studies the current situation and legal system on anti-transfer pricing in Vietnam, thereby proposing solutions to help Vietnam effectively handle transfer pricing, narrow the gap in international tax management, and ensure a sustainable source of revenue.