Controlling transfer pricing activities in multinational companys branches in vietnam
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Controlling transfer pricing activities in multinational companys branches in vietnam
Controlling transfer pricing activities in multinational companys 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 companys branches in vietnam made 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 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, theControlling transfer pricing activities in multinational companys 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 driviINTRODUCTION1The 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 companys branches in vietnam lso 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, Controlling transfer pricing activities in multinational companys branches in vietnam 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.FControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam is 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 Controlling transfer pricing activities in multinational companys branches in vietnam he same lime, putting pressure on genuine businesses. Facing this situation, the Government, which is directly the Ministry of Finance, has taken manyControlling 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 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 companys branches in vietnam 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 Controlling transfer pricing activities in multinational companys branches in vietnam cted the topic "Controlling transfer pricing activities in multinational company’s branches in Vietnam" as the subject of my graduation thesis.2ObjectControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam etical 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 Controlling transfer pricing activities in multinational companys branches in vietnam s implemented by MNCs branches in Vietnam. Analyzing the current status of transfer pricing activities control in Vietnam from many angles: from complControlling 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.•ProposINTRODUCTION1The 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 companys branches in vietnam nches 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 Controlling transfer pricing activities in multinational companys branches in vietnam ng informationThe method of collecting and processing information is used by students to collect primary and secondary documents. These arc the financControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam ransfer 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 Controlling transfer pricing activities in multinational companys branches in vietnam ocalities. Along with that are projects, scientific research projects at many levels, the master’s thesis in economics, scientific articles in countryControlling transfer pricing activities in multinational companys branches in vietnam
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 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 theoretica Controlling transfer pricing activities in multinational companys branches in vietnam l and practical perspectives.•Present conclusions and research results of the thesis according to my own approach.b)Analysis methodThe analytical methControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam he 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 Controlling transfer pricing activities in multinational companys branches in vietnam oss of state budget revenue.However, transfer pricing is a very sensitive issue, in addition to some publicly available information and data, many ofControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam s 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 Controlling transfer pricing activities in multinational companys branches in vietnam e 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 sControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam 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 of Controlling transfer pricing activities in multinational companys branches in vietnam the research data. This method is used by me to analyze in some cases, typical cases of transfer pricing at multinational companies' branches in VietControlling transfer pricing activities in multinational companys branches in vietnam
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 Controlling transfer pricing activities in multinational companys branches in vietnam 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 meth Controlling transfer pricing activities in multinational companys branches in vietnam odDue to the nature of the data and research materials. I could not directly investigate the actual data but use the survey results (secondary data) oControlling transfer pricing activities in multinational companys branches in vietnam
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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