MEASUREMENT OF FACTORS AFFECTING TRANSFER PRICING POLICY IN FOREIGN DIRECT INVESTMENT ENTERPRISES IN VIETNAM

Abstract

Transfer pricing is understood as the implementation of a pricing policy for goods, services and assets transferred between cross-border, not market-oriented but beneficial parties, to help enterprises reduce the tax obligations, maximize profits, thereby transferring investment capital or profits back to the country, liquidating equipment and machinery of modern technology with high prices ... as the investment environment in the receiving countries is not healthy due to the policies on exchange rates, educational policies, cultural environment and legal environment.... The analysis of 515 suitable data samples was collected by a convenient sampling method when surveying the subjects of foreign direct investment enterprises (FDIEs) carrying out business production activities on the territory of Vietnam has shown that all 7 analyzed factors have a positive effect on the transfer pricing policy of FDIEs in Vietnam.

Keywords: pricing, business, transfer, transaction, social.