Open AccessConceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam
Author(s) -
Huu Thanh Nguyen,
Jacquline Tham,
Ali Khatibi,
S. M. Ferdous Azam
Publication year - 2020
Publication title -
accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.175
H-Index - 5
eISSN - 2369-7407
pISSN - 2369-7393
DOI - 10.5267/j.ac.2020.2.006
Subject(s) - transfer pricing , business , foreign direct investment , corporate tax , tax rate , monetary economics , industrial organization , international economics , economics , double taxation , tax avoidance , multinational corporation , macroeconomics , finance