Factors that influence effectiveness of control over transfer pricing in enterprises in Vietnam
Keywords:
transfer pricing, control, transfer pricing in enterprises.
Abstract
Transfer pricing is normal part of commerce in context of intergrated economies. While companies can manipulate related parties prices for different purposes, especially for tax advantage, authorities need to prevent and limit transfer pricing’s adverse impact. This paper studies and identifies determinants of transfer pricing control. Based on assessement result, this paper gives recommendations to enhance effectiveness of transfer pricing control in Vietnam.