How to cite this paper
Nguyen, H., Tham, J., Khatibi, A & Azam, S. (2020). Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI enterprises in Vietnam.International Journal of Data and Network Science, 4(2), 187-198.
Refrences
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Akpojevwa, O. A. (2014). The effects of international transfer pricing on host nations: An overview of developing nations. SCSR Journal of Business and Entrepreneurship (SCSR-JBE), 1(1), 34 – 41
Aranoff, G. (2000). Transfer pricing with technology choice and demand fluctuations in a simple manufacturing model. Quarterly Journal of Business and Economics, 39, 3–17.
Armat, M., Assarroudi, A., Rad, M., Sharifi, H., & Heydari, A. (2018). Inductive and deductive: Ambiguous labels in qual-itative content analysis. The Qualitative Report, 23(1), 219-221.
Biggam, J. (2018). Succeeding with Your Master’s Dissertation. 4th ed., Open University Press, UK.
Bilau, A., Emlyn, W. & Irene, L. (2018). Research methodology for the development of a framework for managing post-disaster housing reconstruction. Procedia Engineering, 212, 598-605.
Cazacu, A. L. (2015). An approach on links between transfer pricing and tax havens. Annals of the University of Petroşani. Economics, 15, 51-58.
Cohen, J. (1969). Statistical power analysis for the behavioral sciences. CA: Academic Press, San Diego.
Dao, P.Q. (2014). Transfer pricing abuse from the perspective of enterprises. Available at http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/chuyen-gia-duoi-goc-nhin-cua-doanh-nghiep-88375.html (accessed 10 Feb 2019)
Deloitte, (2016). Trends in Transfer Pricing. Available at: https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-transfer-pricing-global-research-bulletin.pdf (accessed 28 Dec 2018).
Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: the tailored de-sign method. John Wiley & Sons.
Doan, V.T. (2008). Methods to evaluate technology and transfer price insides multinational companies. Science and Technology Publishing, Ha Noi.
Easterby-Smith, M., Thorpe, R., Jackson, P. R., & Jaspersen, L. J. (2018). Management and business research. Sage.
Ernst & Young (2016-2017). Transfer Pricing Survey. Available at: https://www.ey.com/gl/en/services/tax/ey-2016-transfer-pricing-survey-series (accessed 28 Dec 2018).
Etikan, I. & Bala, K. (2017). Sampling and sampling methods. Biometrics & Biostatistics International Journal, 5(6), 149. Available at: DOI: 10.15406/bbij.2017.05.00149.
Hanlon, B., & Larget, B. (2011). Samples and Populations. Department of Statistics University of Wisconsin—Madison.
Heinemann, F., & Janeba, E. (2011). Viewing tax policy through party-colored glasses: What German politicians believe. German Economic Review, 12, 286-311.
Horngren, C. T., Datar, M. S., & Foster, G. (2003). Cost accounting – a managerial emphasis. New Jersey: Prentice Hall.
Horst, T. (1971). The theory of the multinational firm: Optimal behavior under different tariff and tax rates. Journal of Political Economy 79(5), 1059-1072.
Hung, L. (2017). What is best solution to FDI with transfer pricing activities?. Available at http://vietnamfinance.vn/loi-giai-nao-hop-ly-voi-doanh-nghiep-fdi-chuyen-gia-20171226115216343.htm (accessed 27 Jul 2018).
Jatnika, R. (2015). The effect of SPSS course to students attitudes toward statistics and achievement in statistics. Interna-tional Journal of Information and Education Technology, 5(11), IACSIT Press.
Krejcie, R.V., & Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610.
Kumar, A., Schmeler, M. R., Karmarkar, A. M., Collins, D. M., Cooper, R., Cooper, R. A., ... & Holm, M. B. (2013). Test-retest reliability of the functional mobility assessment (FMA): a pilot study. Disability and Rehabilitation: Assistive Technology, 8(3), 213-219.
Lall, S. (1973). Transfer pricing by multinational manufacturing firms. Oxford Bulletin of Economics and Statis-tics, 35(3), 173-195.
Landy, F. (2006). Vertical integrated enterprises and transfer pricing. Discussion Paper, No. 626, University of Helsinki.
Le, D.D. (2017). Transfer pricing abuse and tax evasion of FDI enterprises will be more complicated. Available at http://vietnamfinance.vn/ts-le-dang-doanh-viec-chuyen-gia-tron-thue-cua-doanh-nghiep-fdi-se-ngay-cang-phuc-tap-20171103165324118.htm (accessed 3 Sep 2018).
Lohse, T., & Riedel, N. (2013). Do transfer pricing laws limit international income shifting? Evidence from European multinationals. Working Papers, Oxford University Centre for Business Taxation no. 13/07.
Memon, M. A., Ting, H., Ramayah, T., Chuah, F., & Cheah, J.H. (2017). A review of the methodological misconceptions and guidelines related to the application of structural equation modeling: A Malaysian scenario. Journal of Applied Structural Equation Modeling, 1(1), 1-7.
Ministry of Planning and Investment (2019). Statistics on Foreign Direct Investment in Vietnam 2019. Official Statistics.
Nguyen, H., Tham, J., Khatibi, A & Azam, S. (2019). Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam. Man-agement Science Letters, 9(8), 1299-1310.
Nguyen, Q.T. (2012). Tax Control over transfer pricing activities: Current Situation and Solutions. Finance Magazine, March, 10-13.
Nguyen, V.P. (2015). State control over transfer pricing in Vietnam. PhD Dissertation, Citizen Economics University, Ha Noi.
Organisation for Economic Cooperation and Development, 2010. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010. OECD Publishing, Paris. Available at: https://doi.org/10.1787/tpg-2010-en.
Organization for Economic Cooperation and Development (OECD), (2019). OECD expands transfer pricing country pro-files to cover 55 countries. Retrieved on https://www.oecd.org/tax/transfer-pricing/oecd-expands-transfer-pricing-country-profiles-to-cover-55-countries.htm on 5th August 2019.
Phan, T.T.D. (2010). Law on control transfer pricing in Vietnam. PhD Dissertation, University of Law of Ho Chi Minh City.
Quang, L. (2017). Transfer pricing abuse: have to coop with it even how hard it is. Available at http://www.misa.com.vn/tin-tuc/chi-tiet/newsid/60764/Chong-chuyen-gia-Kho-may-cung-phai-lam (accessed 10 Dec 2018)
Saunders, M., Lewis, P., & Thornhill, A. (2016). Research methods for business students. Pearson Education Limited, Har-low.
Schjelderup, G. & Sorgard, L. (1997). Transfer pricing as a strategic device for decentralized Multinationals. Internation-al Tax and Public Finance, 4, 277.
See, J.C. (2018). Singapore - Introduction of TP penalties. International Transfer Pricing Journal, 25(5).
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th Edition, Wiley, New York.
Tan, T.L., & Trang, D.T.D. (2017). Impact Of Transfer Pricing On The National Economy: Situation And Suggestions To Improve Transfer Pricing In Vietnam. National Economics Publishing, Ha Noi.
Thang, N.D. (2015a). Experience in controlling transfer pricing in some countries, lessons for Vietnam. Available at: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/kiem-soat-hoat-dong-chuyen-gia-cua-mot-so-nuoc-va-bai-hoc-cho-viet-nam-71314.html. (accessed 15 Oct 2018).
Thang, N.D. (2015b). Experience in controlling transfer pricing in some ASEAN countries, lessons for Vietnam. Available at: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/chong-chuyen-gia-tai-cac-nuoc-asean-va-bai-hoc-cho-viet-nam-71713.html. (accessed 15 Oct 2018).
Tham, J., Pambreni, Y., Khatibi, A., & Azam, S. (2019). The influence of total quality management toward organization performance. Management Science Letters, 9(9), 1397-1406.
Thu, L. (2018). Almost 50% FDI enterprises report of loss. Available at http://baochinhphu.vn/30-nam-dau-tu-nuoc-ngoai-tai-Viet-Nam/Gan-50-doanh-nghiep-FDI-bao-lo-Ke-ho-chuyen-gia/341155.vgp (accessed 29 Aug 2018).
Vietnamese Government (2017). Decree no. 20/2017/ND-CP of the Government dated 24 Feb 2017, effectively from 1 May 2017, on providing tax administration applicable to enterprises engaging in controlled transactions.
Vietnamese Ministry of Finance (2017). Circular no. 41/2017/TT-BTC of the Ministry of Finance of the Government dat-ed 28 Apr 2017, on guiding the implementation of a number of articles of the Government’s Decree No. 20/2017/ND-CP of the Government dated 24 Feb 2017 on providing tax administration applicable to enterprises engaging in con-trolled transactions.
Vietnamese National Assembly (2014). Investment Law dated 26 Nov 2014, effective from 1 Jul 2015.
Wadgave, U. & Khairnar, M. R. (2016). Parametric tests for Likert scale: For and against. Asian Journal of Psychiatry, 24(August), 67-68.
Walliman, N. (2017). Research Methods: The Basics. 2nd Edition, Routledge.
Akpojevwa, O. A. (2014). The effects of international transfer pricing on host nations: An overview of developing nations. SCSR Journal of Business and Entrepreneurship (SCSR-JBE), 1(1), 34 – 41
Aranoff, G. (2000). Transfer pricing with technology choice and demand fluctuations in a simple manufacturing model. Quarterly Journal of Business and Economics, 39, 3–17.
Armat, M., Assarroudi, A., Rad, M., Sharifi, H., & Heydari, A. (2018). Inductive and deductive: Ambiguous labels in qual-itative content analysis. The Qualitative Report, 23(1), 219-221.
Biggam, J. (2018). Succeeding with Your Master’s Dissertation. 4th ed., Open University Press, UK.
Bilau, A., Emlyn, W. & Irene, L. (2018). Research methodology for the development of a framework for managing post-disaster housing reconstruction. Procedia Engineering, 212, 598-605.
Cazacu, A. L. (2015). An approach on links between transfer pricing and tax havens. Annals of the University of Petroşani. Economics, 15, 51-58.
Cohen, J. (1969). Statistical power analysis for the behavioral sciences. CA: Academic Press, San Diego.
Dao, P.Q. (2014). Transfer pricing abuse from the perspective of enterprises. Available at http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/chuyen-gia-duoi-goc-nhin-cua-doanh-nghiep-88375.html (accessed 10 Feb 2019)
Deloitte, (2016). Trends in Transfer Pricing. Available at: https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-transfer-pricing-global-research-bulletin.pdf (accessed 28 Dec 2018).
Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: the tailored de-sign method. John Wiley & Sons.
Doan, V.T. (2008). Methods to evaluate technology and transfer price insides multinational companies. Science and Technology Publishing, Ha Noi.
Easterby-Smith, M., Thorpe, R., Jackson, P. R., & Jaspersen, L. J. (2018). Management and business research. Sage.
Ernst & Young (2016-2017). Transfer Pricing Survey. Available at: https://www.ey.com/gl/en/services/tax/ey-2016-transfer-pricing-survey-series (accessed 28 Dec 2018).
Etikan, I. & Bala, K. (2017). Sampling and sampling methods. Biometrics & Biostatistics International Journal, 5(6), 149. Available at: DOI: 10.15406/bbij.2017.05.00149.
Hanlon, B., & Larget, B. (2011). Samples and Populations. Department of Statistics University of Wisconsin—Madison.
Heinemann, F., & Janeba, E. (2011). Viewing tax policy through party-colored glasses: What German politicians believe. German Economic Review, 12, 286-311.
Horngren, C. T., Datar, M. S., & Foster, G. (2003). Cost accounting – a managerial emphasis. New Jersey: Prentice Hall.
Horst, T. (1971). The theory of the multinational firm: Optimal behavior under different tariff and tax rates. Journal of Political Economy 79(5), 1059-1072.
Hung, L. (2017). What is best solution to FDI with transfer pricing activities?. Available at http://vietnamfinance.vn/loi-giai-nao-hop-ly-voi-doanh-nghiep-fdi-chuyen-gia-20171226115216343.htm (accessed 27 Jul 2018).
Jatnika, R. (2015). The effect of SPSS course to students attitudes toward statistics and achievement in statistics. Interna-tional Journal of Information and Education Technology, 5(11), IACSIT Press.
Krejcie, R.V., & Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610.
Kumar, A., Schmeler, M. R., Karmarkar, A. M., Collins, D. M., Cooper, R., Cooper, R. A., ... & Holm, M. B. (2013). Test-retest reliability of the functional mobility assessment (FMA): a pilot study. Disability and Rehabilitation: Assistive Technology, 8(3), 213-219.
Lall, S. (1973). Transfer pricing by multinational manufacturing firms. Oxford Bulletin of Economics and Statis-tics, 35(3), 173-195.
Landy, F. (2006). Vertical integrated enterprises and transfer pricing. Discussion Paper, No. 626, University of Helsinki.
Le, D.D. (2017). Transfer pricing abuse and tax evasion of FDI enterprises will be more complicated. Available at http://vietnamfinance.vn/ts-le-dang-doanh-viec-chuyen-gia-tron-thue-cua-doanh-nghiep-fdi-se-ngay-cang-phuc-tap-20171103165324118.htm (accessed 3 Sep 2018).
Lohse, T., & Riedel, N. (2013). Do transfer pricing laws limit international income shifting? Evidence from European multinationals. Working Papers, Oxford University Centre for Business Taxation no. 13/07.
Memon, M. A., Ting, H., Ramayah, T., Chuah, F., & Cheah, J.H. (2017). A review of the methodological misconceptions and guidelines related to the application of structural equation modeling: A Malaysian scenario. Journal of Applied Structural Equation Modeling, 1(1), 1-7.
Ministry of Planning and Investment (2019). Statistics on Foreign Direct Investment in Vietnam 2019. Official Statistics.
Nguyen, H., Tham, J., Khatibi, A & Azam, S. (2019). Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam. Man-agement Science Letters, 9(8), 1299-1310.
Nguyen, Q.T. (2012). Tax Control over transfer pricing activities: Current Situation and Solutions. Finance Magazine, March, 10-13.
Nguyen, V.P. (2015). State control over transfer pricing in Vietnam. PhD Dissertation, Citizen Economics University, Ha Noi.
Organisation for Economic Cooperation and Development, 2010. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010. OECD Publishing, Paris. Available at: https://doi.org/10.1787/tpg-2010-en.
Organization for Economic Cooperation and Development (OECD), (2019). OECD expands transfer pricing country pro-files to cover 55 countries. Retrieved on https://www.oecd.org/tax/transfer-pricing/oecd-expands-transfer-pricing-country-profiles-to-cover-55-countries.htm on 5th August 2019.
Phan, T.T.D. (2010). Law on control transfer pricing in Vietnam. PhD Dissertation, University of Law of Ho Chi Minh City.
Quang, L. (2017). Transfer pricing abuse: have to coop with it even how hard it is. Available at http://www.misa.com.vn/tin-tuc/chi-tiet/newsid/60764/Chong-chuyen-gia-Kho-may-cung-phai-lam (accessed 10 Dec 2018)
Saunders, M., Lewis, P., & Thornhill, A. (2016). Research methods for business students. Pearson Education Limited, Har-low.
Schjelderup, G. & Sorgard, L. (1997). Transfer pricing as a strategic device for decentralized Multinationals. Internation-al Tax and Public Finance, 4, 277.
See, J.C. (2018). Singapore - Introduction of TP penalties. International Transfer Pricing Journal, 25(5).
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th Edition, Wiley, New York.
Tan, T.L., & Trang, D.T.D. (2017). Impact Of Transfer Pricing On The National Economy: Situation And Suggestions To Improve Transfer Pricing In Vietnam. National Economics Publishing, Ha Noi.
Thang, N.D. (2015a). Experience in controlling transfer pricing in some countries, lessons for Vietnam. Available at: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/kiem-soat-hoat-dong-chuyen-gia-cua-mot-so-nuoc-va-bai-hoc-cho-viet-nam-71314.html. (accessed 15 Oct 2018).
Thang, N.D. (2015b). Experience in controlling transfer pricing in some ASEAN countries, lessons for Vietnam. Available at: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/chong-chuyen-gia-tai-cac-nuoc-asean-va-bai-hoc-cho-viet-nam-71713.html. (accessed 15 Oct 2018).
Tham, J., Pambreni, Y., Khatibi, A., & Azam, S. (2019). The influence of total quality management toward organization performance. Management Science Letters, 9(9), 1397-1406.
Thu, L. (2018). Almost 50% FDI enterprises report of loss. Available at http://baochinhphu.vn/30-nam-dau-tu-nuoc-ngoai-tai-Viet-Nam/Gan-50-doanh-nghiep-FDI-bao-lo-Ke-ho-chuyen-gia/341155.vgp (accessed 29 Aug 2018).
Vietnamese Government (2017). Decree no. 20/2017/ND-CP of the Government dated 24 Feb 2017, effectively from 1 May 2017, on providing tax administration applicable to enterprises engaging in controlled transactions.
Vietnamese Ministry of Finance (2017). Circular no. 41/2017/TT-BTC of the Ministry of Finance of the Government dat-ed 28 Apr 2017, on guiding the implementation of a number of articles of the Government’s Decree No. 20/2017/ND-CP of the Government dated 24 Feb 2017 on providing tax administration applicable to enterprises engaging in con-trolled transactions.
Vietnamese National Assembly (2014). Investment Law dated 26 Nov 2014, effective from 1 Jul 2015.
Wadgave, U. & Khairnar, M. R. (2016). Parametric tests for Likert scale: For and against. Asian Journal of Psychiatry, 24(August), 67-68.
Walliman, N. (2017). Research Methods: The Basics. 2nd Edition, Routledge.