Controlling transfer pricing activities in multinational company’s branches in vietnam
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Controlling transfer pricing activities in multinational company’s branches in vietnam
Controlling transfer pricing activities in multinational company’s branches in vietnam
INTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam made progress in attracting international investment Capital, especially FD1 inflows. Although undergoing some ups and downs, in general, FD1 inflows to Vietnam have continuously increased in both quantity and quality. In particular, FD1 into Vietnam is earned out mainly by multinational companies ( Controlling transfer pricing activities in multinational company’s branches in vietnam MNCs) in the world. Investments from multinational companies are a solution to the problem of how to improve the level of Science and technology, theControlling transfer pricing activities in multinational company’s branches in vietnam
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 drivinINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam so 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, ba Controlling transfer pricing activities in multinational company’s branches in vietnam d impact on the management mechanism financial management in the FD1 sector as well as the goal of attracting this Capital flow of the Government.FaciControlling transfer pricing activities in multinational company’s branches in vietnam
ng the above situations, the issue of price transfer in FDI enterprises has been mentioned a lot in recent times. According to the statistics, about 7INTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam 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 tax has posed a great challenge for economic managers; at the Controlling transfer pricing activities in multinational company’s branches in vietnam same time, putting pressure on genuine businesses. Facing this situation, the Government, which is directly the Ministry of Finance, has taken many mControlling transfer pricing activities in multinational company’s branches in vietnam
easures, most notably building and implementing guidelines for determining market prices in business transactions between related parties; implement tINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam citic andpositiveSolutions. However, the situation of "losses" continues and tends to increase:atthesame time, the issue of price transfer control is also facing many challenges.Stemming from the above situation as well as through my research and toservetheprofessional work, I have selected the topi Controlling transfer pricing activities in multinational company’s branches in vietnam c "Controlling transfer pricing activitiesinmultinational company's branches in Vietnam" as the subject of my graduation thesis.2Objectives of the resControlling transfer pricing activities in multinational company’s branches in vietnam
earchThe overall objective is to propose Solutions to improve the effectiveness of transfer pricing control in multinational Corporation branches in VINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam k 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 methods implemented b Controlling transfer pricing activities in multinational company’s branches in vietnam y MNCs branches in Vietnam. Analyzing the current status of transfer pricing activities control in Vietnam from many angles: from completing the law oControlling transfer pricing activities in multinational company’s branches in vietnam
n price transfer control to implementing measures of professional nature; specify the achievements and limitations of this work.•Proposing Solutions dINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam m.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 Processing informationT Controlling transfer pricing activities in multinational company’s branches in vietnam he method of collecting and Processing information is used by students to collect primary and secondary documents. These are the financial statementsControlling transfer pricing activities in multinational company’s branches in vietnam
of several multinational companies in Vietnam; reports on inspection results of multinational company branches of the General Department of Taxation aINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam icular of Inspectorate of the Ministry of Finance, State Audit; relevant legal documents, repoils, 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 localities. Alon Controlling transfer pricing activities in multinational company’s branches in vietnam g with that are projects, scientific research projects at many levels, the master's thesis in economics, scientific articles in country and abroad relControlling transfer pricing activities in multinational company’s branches in vietnam
ated to multinational companies, multinational corporate finance and transfer pricing. Students have processed the information from these documents toINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam s 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 theoretical and practical Controlling transfer pricing activities in multinational company’s branches in vietnam perspectives.•Present conclusions and research results of the thesis according to my own approach.b)Analysis methodThe analytical method is used to aControlling transfer pricing activities in multinational company’s branches in vietnam
nalyze the data related to the problems of buying and selling linancial and non-financial goods, Products and Services (internal transfer activities) INTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam cesses that a multinational company branch implements to carry out transferpricing activities. The thesis has analyzed some data to see the impact of transferpricing in multinational company branches in Vietnam, focusing on erodingthetaxbase as well as causing the situation of loss of state budget r Controlling transfer pricing activities in multinational company’s branches in vietnam evenue.However, transfer pricing is a very sensitive issue, in addition to some publicly available information and data, many of the documents provideControlling transfer pricing activities in multinational company’s branches in vietnam
d by the authorities are internal documents and have not been published, Some documents contain information that is considered as an asset owned by anINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has m Controlling transfer pricing activities in multinational company’s branches in vietnam blicly make clear the source and name of the business and the name of the multinational companies or the parties have an related relationship. But I can confirm that the documents have clear origin, high reliability and are provided by competent authorities in accordance with the process; at the sam Controlling transfer pricing activities in multinational company’s branches in vietnam e time, 1 used and faithfully cited in the thesis.c)Comparison methodINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has mINTRODUCTION1The urgency of the research subjectOver 30 years of renovation with reforms to open the integration with the world economy, Vietnam has mGọi ngay
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