(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
INTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchmade progress in attracting international investment capital, especially FDI inflows. Although undergoing some ups and downs, in general. FD1 inflows to Vietnam have continuously increased in both quantity and quality. In particular. FDI into Vietnam is carried out mainly by multinational companies (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch(MNCs) in the world. Investments from multinational companies arc a solution to the problem of how to improve the level of science and technology, the(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
level of economic management and employment for workers. It can be affirmed that FDI is an important source of capital for Vietnam's economy, a driviINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchlso show ing a w orrying phenomenon: many FDI enterprises - branches of multinational companies in Vietnam declare long-term losses in many the year that makes the budget loss a huge tax. at the same time creates unfair competition with domestic enterprises, most likely leading to market stagnation, (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch bad impact on the management mechanism financial management in the FDI sector as well as the goal of attracting this capital flow of the Government.F(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
acing the above situations, the issue of price transfer in FDI enterprises has been mentioned a lot in recent times. According to the statistics, abouINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchis very good and growing at a high rate. The situation of "take losses, real profits"; The fact that more and more large multinational corporation's subsidiaries after many years of operation in Vietnam do not incur payable corporate income tax has posed a great challenge for economic managers; at t (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchhe same lime, putting pressure on genuine businesses. Facing this situation, the Government, which is directly the Ministry of Finance, has taken many(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
measures, most notably building and implementing guidelines for determining market prices in business transactions between related parties;implement INTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch specific and positive solutions. However, the situation of "losses" continues and tends to increase; at the same time, the issue of price transfer control is also facing many challenges. Stemming from the above situation as well as through my research and to serve the professional work. 1 have sele (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchcted the topic "Controlling transfer pricing activities in multinational company’s branches in Vietnam" as the subject of my graduation thesis.2Object(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
ives of the researchrhe overall objective is to propose solutions to improve the effectiveness of transfer pricing control in multinational corporatioINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchetical framework for controlling transfer pricing activities on the basis of studying guidelines on transfer pricing control by national organizations, countries around the world and in the region.•Analyzing the current situation of transfer pricing in Vietnam, indicating the transfer pricing method (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchs implemented by MNCs branches in Vietnam. Analyzing the current status of transfer pricing activities control in Vietnam from many angles: from compl(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
eting the law on price transfer control to implementing measures of professional nature; specify the achievements and limitations of this work.•ProposINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchnches in Vietnam.3Research methodsStudent choose dialectical materialism and historical materialism based on objective phenomena and socio-economic rules. At the same time, student use a combination of research methods to achieve research objectives, specifically:a)Methods of collecting and processi (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchng informationThe method of collecting and processing information is used by students to collect primary and secondary documents. These arc the financ(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
ial statements of several multinational companies in Vietnam; reports on inspection results of multinational company branches of the General DepartmenINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchransfer in particular of Inspectorate of the Ministry of Finance. State Audit; relevant legal documents, reports, projects and programs of the Ministry of Finance, the Ministry of Planning and Investment, the General Statistics Office, the General Department of Taxation and tax authorities in some l (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchocalities. Along with that are projects, scientific research projects at many levels, the master’s thesis in economics, scientific articles in country(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
and abroad related to multinational companies, multinational corporate finance and transfer pricing. Students have processed the information from theINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchexist as well as point out the research gap that the graduate thesis needs to seek, thereby finding new points of the problem.•Finding and collecting scientific bases as well as data from reliable sources serve as an objective basis for the formulation of arguments, demonstrations on both theoretica (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchl and practical perspectives.•Present conclusions and research results of the thesis according to my own approach.b)Analysis methodThe analytical meth(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
od is used to analyze the data related to the problems of buying and selling financial and non-financial goods, products and services (internaltransfeINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchhe forms and processes that a multinational company branch implements to carry out transfer pricing activities. The thesis has analyzed some data to sec the impact of transfer pricing in multinational company branches in Vietnam, focusing on eroding the tax base as well as causing the situation of l (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchoss of state budget revenue.However, transfer pricing is a very sensitive issue, in addition to some publicly available information and data, many of(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
the documents provided by the authorities are internal documents and have not been published. Some documents contain information that is considered asINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchs arc asked not to publicly make clear the source and name of the business and the name of the multinational companies or the parties have an related relationship. But 1 can confirm that the documents have clear origin, high reliability and are provided by competent authorities in accordance with th (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branche process; at the same time. I used and faithfully cited in the thesis.c)Comparison methodThis method is used to compare the provisions of the legal s(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
ystem of Vietnam with the provisions of some international organizations such as the United Nations or OECD as well as some other countries on the dirINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchused to compare and analyze the changes in regulations on price transfer control in Vietnam through periods and analyzes to show the pros and cons of each regulation.d)Case study analysis methodCase study is a qualitative research method that is very suitable to my thesis as well as to the nature of (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch the research data. This method is used by me to analyze in some cases, typical cases of transfer pricing at multinational companies' branches in Viet(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
nam as well as typical cases of controlling transfer pricing of some countries.This method helps the thesis answer the question of how price transfer INTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has m (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchwith conditions similar to Vietnam respond to transfer pricing activities. At the same time, the case study method also allows me to select typical cases, typical transfer pricing questions as evidence for transfer pricing in multinational company branches in Vietnam.e)Secondary data collection meth (Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branchodDue to the nature of the data and research materials. I could not directly investigate the actual data but use the survey results (secondary data) o(Luận văn HV chính sách và phát triển) developing international services of vietnam maritime agency joint stock company branch hai phong ORIMAS branch
f some authorities as well as specialist research teams. The results of these surveys arc used appropriately to increase the reliability of the thesisGọi ngay
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