Determinants of transfer pricing aggressiveness: A case of Vietnam
Determinants of transfer pricing aggressiveness: A case of Vietnam
The article was extracted from research results of Government Project KX01.02 /16-20. Transfer pricing in the direction of transferring profits will cause the country to lose a significant source of revenue from the corporate income tax, nullifying some of its legal right to tax on its business. Transfer pricing is a matter of global concern to all nations in the world.