The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing
Nguyen Thanh Nguyen
Journal of Sustainable Development, 2024, vol. 12, issue 4, 99
Abstract:
This paper presents the relationship between the signs related to transfer pricing and the earnings of enterprises. This study proves that this economic phenomenon exists in Vietnam; however, transfer pricing does not cause severe harm to taxation, and foreign direct investment (FDI) enterprises still have a positive impact on the national economy.
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:jsd123:v:12:y:2024:i:4:p:99
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