[PDF][PDF] Determinants of transfer pricing aggressiveness: A case of Vietnam

NH Anh, NT Hieu, DT Nga - South East Asia Journal of Contemporary …, 2018 - seajbel.com
Transfer pricing is a matter of global concern to all nations in the world. The purpose of this
… to study the factors affecting the transfer pricing aggressiveness of enterprises in Vietnam. A …

The effect of ownership structure on transfer pricing decisions: Evidence from foreign direct investments in Vietnam

QT TRAN, MU TRAN, CD LUU - The Journal of Asian Finance …, 2021 - koreascience.kr
… to TPD, such as identifying factors affecting transfer pricing in multinational companies,
factors affecting transfer pricing, and method of transfer pricing selection used as a strategic tool …

[PDF][PDF] Determinants of transfer pricing aggressiveness with the moderation of corporate governance in Indonesia and Malaysia

DE Wahyudi, T Sutrisno, MK Rusydi - Journal of Economics, Business …, 2021 - core.ac.uk
… These two cases show that the impact of transfer pricingdeterminants affecting transfer
pricing aggressiveness. … Determinants of transfer pricing aggresiveness: A case of Vietnam. …

State Management of Transfer Pricing Activities of Foreign-Invested Enterprises in Vietnam

HT LE, NT PHAN - The Journal of Asian Finance, Economics and …, 2022 - koreascience.kr
… management factors on the transfer pricing activities of foreign-invested firms in Vietnam
-nationality are significantly associated with transfer pricing aggressiveness based on a hand-…

Factors Affecting Transfer Pricing Aggressiveness In Indonesian Multinational Company

S Santosa, FH Karina - 2022 - repository.president.ac.id
… on factors affecting the transfer pricing aggressiveness, … model on factors affecting transfer
pricing aggressiveness might … out the factors affecting the transfer pricing aggressiveness in …

The influence of income tax rate, tunneling incentives, and return on equity on transfer pricing behavior of foreign direct investment enterprises in Vietnam

QT Tran, NTH An - Investment Management & Financial …, 2023 - search.proquest.com
… of the determinants on the transfer pricing behavior of foreign enterprises in Vietnam. Through
a … The purpose of this paper is to test the determinants of the transfer pricing behavior for …

Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets

F Irawan, IA Ulinnuha - Jurnal Dinamika Akuntansi dan Bisnis, 2022 - jurnal.usk.ac.id
… , further research is needed on the most dominant factors affecting transfer pricing schemes.
Research conducted by Arham et al. (2020) in Indonesia mapped 41 research articles …

Strategies to Manage Transfer Pricing Risks

EL Kanee - 2019 - scholarworks.waldenu.edu
… Senior management in organizations also considered factors … as other factors that influence
transfer pricing autonomy. Chen et al… Tax havens facilitate transfer pricing aggressiveness by …

[PDF][PDF] Tax Planning Through Transfer Pricing

SDS Erkam - 38th International Public Finance Conference/TR, 2024 - researchgate.net
… Abstract: This study presents theoretical research on transfer pricing (TP) as a tool for tax
planning, complemented by a comprehensive literature review of empirical studies illustrating …

The Influence of Tax Expense, Exchange Rate, Share Ownership, Leverage, and Firm Size on Transfer Pricing Aggressiveness in Indonesian Multinational Company

S Santosa, FH Karina - Accounting Research Journal of Sutaatmadja - neliti.com
… Other determinant, such as exchange rate and share ownership … on factors affecting the
transfer pricing aggressiveness, … out the factors affecting the transfer pricing aggressiveness in …