The Study Oftransfer Pricing Of Multinationals Coperation In Vietnam

Foreign companies to transfer pricing to shift profits overseas and avoid taxes in Vietnam. This not only led to a huge loss of revenue in Vietnam, more seriously, causing foreign-invested enterprises and foreign enterprises receive no profit or even a loss of illusion, damage the good reputation of the investment environment in Vietnam, thus opening up of Vietnam to attract foreign investment adversely affected. Paper is divided into four areas for transfer pricing comprehensive overview, introduced transfer pricing and generate meaning and foundation; motives and forms of transfer pricing; transfer pricing decision model and developing principles; transfer pricing methods and evaluation. Through comparative analysis method, introduced foreign multinational companies and multinationals use transfer pricing Vietnam situation. By contrast, on the one hand the use of transfer pricing Vietnamese enterprises to find deficiencies and defects, on the other hand from abroad through transfer pricing more mature works, Vietnamese enterprises to develop transfer pricing strategies to enlightenment. Discusses the multinational transfer pricing strategies, from the perspective of corporate external constraints introduced OECD transfer pricing law enacted laws and APAs, from the internal perspective of the management of transfer pricing points. According to the specific circumstances of multinational companies in Vietnam, on how to use it effectively in multinational operations to provide transfer pricing measures, including the strategic objectives for different uses in different ways, in particular the use of transfer pricing methods and other countermeasures national recommendations, which also the research focus and findings of this article.This paper is divided into six chapters, the first chapter is an introduction, describes the topic back, significance and research methodology, literature review which focuses on the situation of Chinese and foreign academics and important documents on the transfer pricing study. Chapter II theoretical analysis of transfer pricing for multinational corporations, multinational transfer pricing concept, rationale, motive, method selection are described. Chapters III and IV of the status of implementation of transfer pricing in multinational companies in Vietnam were analyzed. Chapters IV and V of the United States, China, the ASEAN countries and Vietnam on transfer pricing regulations were studied policy recommendations on transfer pricing tax system in Vietnam.