How to cite this paper
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.
Refrences
Babbie, E. R. (2010). The Practice of Social Research. 12th Edition, Belmont, CA: Wadsworth Cen-gage.
Biggam, J. (2018). Succeeding with Your Master’s Dissertation. 4th Edition, Open University Press, UK.
Bryman, A. (2004). Social research methods. 2nd Edition, Oxford University Press, New York, 592.
Bryman, A. and Bell, E. (2007). Business research methods. Oxford University Press, USA.
Converse, J. M., & Presser, S. (1986). Survey questions: Handcrafting the standardized questionnaire. Newbury Park, CA: Sage Publications, London.
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 Feb 10, 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 Dec 28, 2018).
Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: The tailored design method. NJ: John Wiley & Sons, Inc, Hoboken.
Dudovskiy, J. (2016). The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance.
Duong, T.V.A, (2018). Current situation of transfer pricing and anti-transfer pricing methods toward FDI enterprises in Viet Nam. 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 Mar 15, 2019)
Etikan, I. & Bala, K. (2017). Sampling and Sampling Methods. Biometrics & Biostatistics International Journal, 5(6): 00149, available at: DOI: 10.15406/bbij.2017.05.00149.
Feinschreiber, R. (2004). Transfer Pricing Methods – an applications guide. John Wilye and Sons, Inc, New Jersey.
Fink, A. (2003). The survey handbook. 2nd Edition, Sage Publishers, London.
Ho, M. (2017). Decree 20 on transfer pricing abuse makes the compliant fee increase”. Available at: https://vietnambiz.vn/nghi-dinh-20-ve-chong-chuyen-gia-lam-tang-chi-phi-tuan-thu-cho-doanh-nghiep-len-rat-nhieu-35036.htm (accessed Mar 30, 2019)
Jatnika, R. (2015). The Effect of SPSS Course to Students Attitudes toward Statistics and Achieve-ment in Statistics. International Journal of Information and Education Technology, Vol. 5 No. 11, IACSIT Press.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610.
Le, T. (2015). Anti transfer mispricing and tax evasion to make better business environment. Available at: http://cand.com.vn/doanh-nghiep/Chong-chuyen-gia-tron-thue-lanh-manh-moi-truong-dau-tu-kinh-doanh-348788/ (accessed Feb 20, 2019)
Lee, N., & Lings, I. (2008). Doing Business Research: A Guide to Theory and Practice. Sage Publishers, London.
Memon, M. A., Ting, H., Ramayah, T., Chuah, F., & Cheah, J. H. (2017). A review of the methodolog-ical misconceptions and guidelines related to the application of structural equation modeling: A Ma-laysian scenario. Journal of applied structural equation modeling, 1(1), 1-13.
Moorman, R. H., & Podsakoff, P. M. (1992). A meta‐analytic review and empirical test of the potential confounding effects of social desirability response sets in organizational behaviour research. Journal of Occupational and Organizational Psychology, 65(2), 131-149.
Ministry of Planning and Investment, (2018). Statistics on Foreign Direct Investment in Vietnam 2018. Official Statistics.
Muijs, D. (2010). Doing Quantitative Research in Education with SPSS. 2nd Edition, London: SAGE Publications.
Nguyen, T.T. (2018). Suggesting solution to coop with transfer mispricing in FDI enterprises. Available at: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/de-xuat-giai-phap-ngan-chan-chuyen-gia-tai-cac-doanh-nghiep-fdi-142815.html. (accessed Jan 3, 2019).
Nunnally, J.C. (1978). Psychometric theory. 2nd Edition, McGraw-Hill, New York.
OECD (2016). Developing Capacity in Transfer Pricing. Available at: https://www.oecd.org/tax/tax-global/developing-capacity-in-transfer-pricing-flyer.pdf (accessed Jan 10, 2019)
PwC, (2015). Transfer Pricing in India, You said it. Available at: https://www.pwc.com/gx/en/tax/publications/assets/transfer-pricing-in-india-you-said-it.pdf (ac-cessed Dec 28, 2018).
Saunders, M., Lewis, P. and Thornhill, A., (2016). Research methods for business students. Pearson Ed-ucation Limited, Harlow.
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th Edi-tion, 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 Oct 25, 2018).
Thelle, D. S., and Laake P. (2015). Research in Medical and Biological Sciences. 2nd Edition.
Vietnamese Government, (2017). Decree no. 20/2017/ND-CP of the Government dated Feb 24, 2017, effectively from May 1, 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 Apr 28, 2017, on guiding the implementation of a number of articles of the Government’s Decree No. 20/2017/ND-CP of the Government dated Feb 24, 2017 on providing tax administration applicable to enterprises en in controlled transactions.
Vietnamese National Assembly, (2014). Investment Law dated Nov 26, 2014, effective from Jul 1, 2015.
Wadgave, U., & Khairnar, M. R. (2016). Parametric tests for Likert scale: For and against. Asian jour-nal of psychiatry, 24, 67-68.
Walliman, N. (2017). Research Methods: The Basics. 2nd Edition, Routledge.
Wilson, J. (2010). Essentials of Business Research: A Guide to Doing Your Research Project. SAGE Publications, London, p.7.
Biggam, J. (2018). Succeeding with Your Master’s Dissertation. 4th Edition, Open University Press, UK.
Bryman, A. (2004). Social research methods. 2nd Edition, Oxford University Press, New York, 592.
Bryman, A. and Bell, E. (2007). Business research methods. Oxford University Press, USA.
Converse, J. M., & Presser, S. (1986). Survey questions: Handcrafting the standardized questionnaire. Newbury Park, CA: Sage Publications, London.
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 Feb 10, 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 Dec 28, 2018).
Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: The tailored design method. NJ: John Wiley & Sons, Inc, Hoboken.
Dudovskiy, J. (2016). The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance.
Duong, T.V.A, (2018). Current situation of transfer pricing and anti-transfer pricing methods toward FDI enterprises in Viet Nam. 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 Mar 15, 2019)
Etikan, I. & Bala, K. (2017). Sampling and Sampling Methods. Biometrics & Biostatistics International Journal, 5(6): 00149, available at: DOI: 10.15406/bbij.2017.05.00149.
Feinschreiber, R. (2004). Transfer Pricing Methods – an applications guide. John Wilye and Sons, Inc, New Jersey.
Fink, A. (2003). The survey handbook. 2nd Edition, Sage Publishers, London.
Ho, M. (2017). Decree 20 on transfer pricing abuse makes the compliant fee increase”. Available at: https://vietnambiz.vn/nghi-dinh-20-ve-chong-chuyen-gia-lam-tang-chi-phi-tuan-thu-cho-doanh-nghiep-len-rat-nhieu-35036.htm (accessed Mar 30, 2019)
Jatnika, R. (2015). The Effect of SPSS Course to Students Attitudes toward Statistics and Achieve-ment in Statistics. International Journal of Information and Education Technology, Vol. 5 No. 11, IACSIT Press.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610.
Le, T. (2015). Anti transfer mispricing and tax evasion to make better business environment. Available at: http://cand.com.vn/doanh-nghiep/Chong-chuyen-gia-tron-thue-lanh-manh-moi-truong-dau-tu-kinh-doanh-348788/ (accessed Feb 20, 2019)
Lee, N., & Lings, I. (2008). Doing Business Research: A Guide to Theory and Practice. Sage Publishers, London.
Memon, M. A., Ting, H., Ramayah, T., Chuah, F., & Cheah, J. H. (2017). A review of the methodolog-ical misconceptions and guidelines related to the application of structural equation modeling: A Ma-laysian scenario. Journal of applied structural equation modeling, 1(1), 1-13.
Moorman, R. H., & Podsakoff, P. M. (1992). A meta‐analytic review and empirical test of the potential confounding effects of social desirability response sets in organizational behaviour research. Journal of Occupational and Organizational Psychology, 65(2), 131-149.
Ministry of Planning and Investment, (2018). Statistics on Foreign Direct Investment in Vietnam 2018. Official Statistics.
Muijs, D. (2010). Doing Quantitative Research in Education with SPSS. 2nd Edition, London: SAGE Publications.
Nguyen, T.T. (2018). Suggesting solution to coop with transfer mispricing in FDI enterprises. Available at: http://tapchitaichinh.vn/nghien-cuu--trao-doi/trao-doi-binh-luan/de-xuat-giai-phap-ngan-chan-chuyen-gia-tai-cac-doanh-nghiep-fdi-142815.html. (accessed Jan 3, 2019).
Nunnally, J.C. (1978). Psychometric theory. 2nd Edition, McGraw-Hill, New York.
OECD (2016). Developing Capacity in Transfer Pricing. Available at: https://www.oecd.org/tax/tax-global/developing-capacity-in-transfer-pricing-flyer.pdf (accessed Jan 10, 2019)
PwC, (2015). Transfer Pricing in India, You said it. Available at: https://www.pwc.com/gx/en/tax/publications/assets/transfer-pricing-in-india-you-said-it.pdf (ac-cessed Dec 28, 2018).
Saunders, M., Lewis, P. and Thornhill, A., (2016). Research methods for business students. Pearson Ed-ucation Limited, Harlow.
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. 6th Edi-tion, 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 Oct 25, 2018).
Thelle, D. S., and Laake P. (2015). Research in Medical and Biological Sciences. 2nd Edition.
Vietnamese Government, (2017). Decree no. 20/2017/ND-CP of the Government dated Feb 24, 2017, effectively from May 1, 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 Apr 28, 2017, on guiding the implementation of a number of articles of the Government’s Decree No. 20/2017/ND-CP of the Government dated Feb 24, 2017 on providing tax administration applicable to enterprises en in controlled transactions.
Vietnamese National Assembly, (2014). Investment Law dated Nov 26, 2014, effective from Jul 1, 2015.
Wadgave, U., & Khairnar, M. R. (2016). Parametric tests for Likert scale: For and against. Asian jour-nal of psychiatry, 24, 67-68.
Walliman, N. (2017). Research Methods: The Basics. 2nd Edition, Routledge.
Wilson, J. (2010). Essentials of Business Research: A Guide to Doing Your Research Project. SAGE Publications, London, p.7.