Fraud in FDI enterprises: Current situation and recommendations
Keywords:
Fraud, Transfer pricing, FDI enterprises.
Abstract
Besides the positive contribution of foreign direct investment enterprises into economic- society development
of the country, this area has revealed a number of issues such as the status of transfer pricing and tax evasion,
causing revenue loss, negative impact on the investment environment of Vietnam... The implementation of the
fraudulent behavior of FDI enterprises in Vietnam has affected the confidence of shareholders, who for loans,
creditors and employees. This article will address fraud in FDI enterprises is and why so many FDI enterprises
create it and give some solutions to limit fraud in FDI enterprises.
