Transfer pricing refers to the determination of the price at which transactions between the related parties will be carried out. National tax authorities are aware of the potential for MNCs to use discretionary transfer pricing to avoid paying income taxes, import taxes and so on. Most countries have guidelines regarding what will be considered an acceptable transfer price for tax purposes and have other documentation requirements and penalties.
1. Discuss the regulations on transfer pricing in Vietnam compared with international regulations.
Transfer pricing refers to the determination of the price at which transactions between the related parties will be carr
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