How to cite this paper
Nguyen, H., Tham, J., Khatibi, A & Azam, S. (2020). Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam.Accounting, 6(3), 291-300.
Refrences
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Armat, M. R., Assarroudi, A., Rad, M., Sharifi, H., & Heydari, A. (2018). Inductive and deductive: Ambiguous labels in qualitative content analysis. The Qualitative Report, 23(1), 219-221.
Biggam, J. (2015). Succeeding with your master's dissertation: a step-by-step handbook. McGraw-Hill Education (UK).
Bilau, A. A., Witt, E., & Lill, I. (2015). A framework for managing post-disaster housing reconstruction. Procedia Economics and Finance, 21(15), 313-320.
Borkowaki, S.C. (1997b). The transfer pricing concerns of developed and developing countries. International Journal of Accounting, 32(3), 321-36.
Cohen, J. (1969). Statistical power analysis for the behavioral sciences. CA: Academic Press, San Diego.
Deloitte, (2016). Trends in Transfer Pricing. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-transfer-pricing-global-research-bulletin.pdf on 28th December 2018.
Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: the tailored design method. John Wiley & Sons.
Do, D. Q. (2014). Transfer pricing under the view of enterprises. Retrieved from: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/chuyen-gia-duoi-goc-nhin-cua-doanh-nghiep-53143.html on 15th Jan 2019.
Duong, T.V.A. (2018), “Current situation of transfer pricing and anti transfer pricing methods toward FDI enterprises in Vietnam”, Magazine of Accounting and Auditing, April 2018, available at: http://vaa.net.vn/Tin-tuc/Tin-chi-tiet/newsid/4321/Thuc-trang-chuyen-gia-va-giai-phap-chong-chuyen-gia-doi-voi-cac-doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-tai-Viet-Nam (accessed 15 Mar 2019)
Easterby-Smith, M., Thorpe, R., & Jackson, P. R. (2015). Management and business research. Sage.
Eden, L. (1998). Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757pp.
Etikan, I., & Bala, K. (2017). Sampling and sampling methods. Biometrics & Biostatistics International Journal, 5(6), 00149.
Halperin, R., & Srinidhi, B. (1987). The effects of the US income tax regulations' transfer pricing rules on allocative efficiency. Accounting Review, 62, 686-706.
Hanlon, B., & Larget, B. (2011). Samples and Populations. Department of Statistics University of Wisconsin—Madison.
Horst, T. (1971). The theory of the multinational firm: Optimal behavior under different tariff and tax rates. Journal of Political Economy, 79(5), 1059-72.
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).
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610.
Lall, S. (1973). Transfer pricing by multinational manufacturing firms. Oxford Bulletin of Economics and Statistics, 53(3).
Lecraw, D. (1985). Some evidence on transfer pricing Multinational Corporations. Edited by Alan Rugman and Lorraine Eden, Croom Helm London, p. 223-240.
Liu, L., Schmidt-Eisenlohr, T., & Guo, D. (2017). International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK. Review of Economics and Statistics, 1-45.
Memon, M. A., Ting, H., Ramayah, T., Chuah, F., and J.H. Cheah, 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), 1-13.
Ministry of Planning and Investment (2018). Statistics on Foreign Direct Investment in Vietnam 2018. 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. Management Science Letters, 9(8), 1299-1310.
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). DOI: 10.5267/j.ijdns.2020.1.002
Nguyen, N. Q. (2018). What should be done to prevent transfer pricing in FDI enterprises in Vietnam. Retrieved from https://doanhnhanviet.net.vn/y-kien/can-lam-gi-de-chong-chuyen-nhuong-gia-cua-cac-doanh-nghiep-fdi-tai-viet-nam-1580.html
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.
Saunders, M., Lewis, P., & Thornhill, A. (2016). Research methods for business students. Pearson Education Limited, Harlow.
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th ed., Wiley, New York.
Thang, N.D. (2015). 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).
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 dated 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 controlled 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, 67.
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
Armat, M. R., Assarroudi, A., Rad, M., Sharifi, H., & Heydari, A. (2018). Inductive and deductive: Ambiguous labels in qualitative content analysis. The Qualitative Report, 23(1), 219-221.
Biggam, J. (2015). Succeeding with your master's dissertation: a step-by-step handbook. McGraw-Hill Education (UK).
Bilau, A. A., Witt, E., & Lill, I. (2015). A framework for managing post-disaster housing reconstruction. Procedia Economics and Finance, 21(15), 313-320.
Borkowaki, S.C. (1997b). The transfer pricing concerns of developed and developing countries. International Journal of Accounting, 32(3), 321-36.
Cohen, J. (1969). Statistical power analysis for the behavioral sciences. CA: Academic Press, San Diego.
Deloitte, (2016). Trends in Transfer Pricing. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-transfer-pricing-global-research-bulletin.pdf on 28th December 2018.
Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: the tailored design method. John Wiley & Sons.
Do, D. Q. (2014). Transfer pricing under the view of enterprises. Retrieved from: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/chuyen-gia-duoi-goc-nhin-cua-doanh-nghiep-53143.html on 15th Jan 2019.
Duong, T.V.A. (2018), “Current situation of transfer pricing and anti transfer pricing methods toward FDI enterprises in Vietnam”, Magazine of Accounting and Auditing, April 2018, available at: http://vaa.net.vn/Tin-tuc/Tin-chi-tiet/newsid/4321/Thuc-trang-chuyen-gia-va-giai-phap-chong-chuyen-gia-doi-voi-cac-doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-tai-Viet-Nam (accessed 15 Mar 2019)
Easterby-Smith, M., Thorpe, R., & Jackson, P. R. (2015). Management and business research. Sage.
Eden, L. (1998). Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757pp.
Etikan, I., & Bala, K. (2017). Sampling and sampling methods. Biometrics & Biostatistics International Journal, 5(6), 00149.
Halperin, R., & Srinidhi, B. (1987). The effects of the US income tax regulations' transfer pricing rules on allocative efficiency. Accounting Review, 62, 686-706.
Hanlon, B., & Larget, B. (2011). Samples and Populations. Department of Statistics University of Wisconsin—Madison.
Horst, T. (1971). The theory of the multinational firm: Optimal behavior under different tariff and tax rates. Journal of Political Economy, 79(5), 1059-72.
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).
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610.
Lall, S. (1973). Transfer pricing by multinational manufacturing firms. Oxford Bulletin of Economics and Statistics, 53(3).
Lecraw, D. (1985). Some evidence on transfer pricing Multinational Corporations. Edited by Alan Rugman and Lorraine Eden, Croom Helm London, p. 223-240.
Liu, L., Schmidt-Eisenlohr, T., & Guo, D. (2017). International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK. Review of Economics and Statistics, 1-45.
Memon, M. A., Ting, H., Ramayah, T., Chuah, F., and J.H. Cheah, 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), 1-13.
Ministry of Planning and Investment (2018). Statistics on Foreign Direct Investment in Vietnam 2018. 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. Management Science Letters, 9(8), 1299-1310.
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). DOI: 10.5267/j.ijdns.2020.1.002
Nguyen, N. Q. (2018). What should be done to prevent transfer pricing in FDI enterprises in Vietnam. Retrieved from https://doanhnhanviet.net.vn/y-kien/can-lam-gi-de-chong-chuyen-nhuong-gia-cua-cac-doanh-nghiep-fdi-tai-viet-nam-1580.html
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.
Saunders, M., Lewis, P., & Thornhill, A. (2016). Research methods for business students. Pearson Education Limited, Harlow.
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th ed., Wiley, New York.
Thang, N.D. (2015). 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).
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 dated 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 controlled 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, 67.
Walliman, N. (2017). Research Methods: The Basics. 2nd Edition, Routledge.