(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
INTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam made progress in attracting international investment capital, especially FDI inflows. Although undergoing some ups and downs, in general. FDI 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 tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam (MNCs) in the world. Investments from multinational companies arc a solution to the problem of how to improve the level of science and technology, th(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
e 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 drivINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamalso showing a worrying 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 tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnambad impact on the management mechanism financial management in the FDI sector as well as the goal of attracting this capital flow of the Government.Fa(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
cing the above situations, the issue of price transfer in FDI enterprises has been mentioned a lot in recent times. According to the statistics, aboutINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnams very good and growing at a high rate. The situation of "fake 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 lax has posed a great challenge for economic managers: at th (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietname same lime, putting pressure on genuine businesses. Facing this situation, the Government, which is directly the Ministry of Finance, has taken many(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
measures, most notably building and implementing guidelines for determining market prices in business transactions between related parties;implement tINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamspecific and positive solutions. However, the situation of "losses" continues and tends to increase; at the same lime, the issue of price transfer control is also lacing many challenges. Stemming from the above situation as well as through my research and to serve the professional work. I have selec (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamted the topic "Controlling transfer pricing activities in multinational company's branches in Vietnam" as the subject of my graduation thesis.2.Object(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
ives of the researchThe overall objective is to propose solutions to improve the effectiveness of transfer pricing control in multinational corporatioINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnametical 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 tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnams implemented by MNCs branches in Vietnam. Analyzing the current status of transfer pricing activities control in Vietnam from many angles: from compl(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
eting the law on price transfer control to implementing measures of professional nature; specify the achievements and limitations of this work.•ProposINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamnches in Vietnam.3.Research 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 process (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnaming informationThe method of collecting and processing information is used by students to collect primary and secondary documents. These arc the finan(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
cial statements of several multinational companies in Vietnam; reports on inspection results of multinational company branches of the General DepartmeINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamtransfer 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 (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamlocalities. Along with that are projects, scientific research projects at many levels, the master’s thesis in economics, scientific articles in countr(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
y and abroad related to multinational companies, multinational corporate finance and transfer pricing. Students have processed the information from thINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam exist 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 theoretic (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamal and practical perspectives.•Present conclusions and research results of the thesis according to my own approach.b)Analysis methodThe analytical met(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
hod is used to analyze the data related to the problems of buying and selling financial and non-financial goods, products and services (internaltransfINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamthe forms and processes that a multinational company branch implements to carry out transfer pricing activities. The thesis has analyzed some data to see the impact of transfer pricing in multinational company branches in Vietnam, focusing on eroding the tax base as well as causing the situation of (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamloss of state budget revenue.However, transfer pricing is a very' sensitive issue, in addition to some publicly available information and data, many o(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
f the documents provided by the authorities are internal documents and have not been published, Some documents contain information that is considered INTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamnts 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 arc provided by competent authorities in accordance with (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamthe process: at the same lime. I used and faithfully cited in the thesis.c)Comparison methodThis method is used to compare the provisions of the legal(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
system of Vietnam with the provisions of some international organizations such as the United Nations or OECD as well as some other countries on the dINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamo used 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 (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamof the research data. This method is used by me to analyze in some cases, typical cases of transfer pricing at multinational companies' branches in Vi(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
etnam as well as typical cases of controlling transfer pricing of some countries.This method helps the thesis answer the question of how price transfeINTRODUCTION1.The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy. Vietnam has (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnams with 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 me (Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnamthodDue to the nature of the data and research materials. I could not directly investigate the actual data but use the survey results (secondary data)(Luận văn tốt nghiệp) controlling transfer pricing activities in multinational companys branches in vietnam
of some authorities as well as specialist research teams. The results of these surveys are used appropriately to increase the reliability of the thesGọi ngay
Chat zalo
Facebook