Publication:
The Effect of Ownership Structure on Transfer Pricing Decisions: Evidence from Foreign Direct Investments in Vietnam
The Effect of Ownership Structure on Transfer Pricing Decisions: Evidence from Foreign Direct Investments in Vietnam
| datacite.subject.fos | oecd::Social sciences::Economics and Business | |
| dc.contributor.author | Tran Quoc Thinh | |
| dc.contributor.author | Tran Mai Uoc | |
| dc.contributor.author | Lưu Chi Danh | |
| dc.date.accessioned | 2022-10-31T03:22:17Z | |
| dc.date.available | 2022-10-31T03:22:17Z | |
| dc.date.issued | 2021 | |
| dc.description.abstract | Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam’s state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale. | |
| dc.identifier.doi | 10.13106/jafeb.2021.vol8.no12.0183 | |
| dc.identifier.uri | http://repository.vlu.edu.vn:443/handle/123456789/363 | |
| dc.language.iso | en_US | |
| dc.relation.ispartof | Journal of Asian Finance, Economics and Business | |
| dc.relation.issn | 2288-4645 | |
| dc.subject | FDI | |
| dc.subject | Ownership Structure | |
| dc.subject | Transfer Pricing Decisions | |
| dc.subject | Vietnam | |
| dc.title | The Effect of Ownership Structure on Transfer Pricing Decisions: Evidence from Foreign Direct Investments in Vietnam | |
| dc.type | Resource Types::text::journal::journal article | |
| dspace.entity.type | Publication | |
| oairecerif.author.affiliation | #PLACEHOLDER_PARENT_METADATA_VALUE# | |
| oairecerif.author.affiliation | #PLACEHOLDER_PARENT_METADATA_VALUE# | |
| oairecerif.author.affiliation | #PLACEHOLDER_PARENT_METADATA_VALUE# |
Files
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- AS134.pdf
- Size:
- 470.71 KB
- Format:
- Adobe Portable Document Format
- Description:
License bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- license.txt
- Size:
- 1.71 KB
- Format:
- Item-specific license agreed to upon submission
- Description: