THỰC TRẠNG TUÂN THỦ QUY ĐỊNH VỀ CHỨNG TỪ CHUYỂN GIÁ CỦA CÁC DOANH NGHIỆP FDI TẠI VIỆT NAM

Abstract

Most countries in the world do not want to share tax income streams. Therefore, to combat transfer pricing, countries and businesses all try to introduce regulations on transfer pricing documents. This article analyzes to clarify the following factors: regulations on transfer pricing documents of the OECD; regulations on transfer pricing documents of Vietnam... in order to identify the current status of compliance with regulations on transfer pricing documents of foreign direct-invested enterprises in Vietnam, thereby making recommendations in line with practice.