%0 Journal Article
%T The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing | Nguyen | Journal of Sustainable Development | CCSE
%A Nguyen Thanh Nguyen
%J Home | Journal of Sustainable Development | CCSE
%D 2019
%R 10.5539/jsd.v12n4p99
%X This paper presents the relationship between the signs related to transfer pricing and the earnings of enterprises. This study proves that this economic phenomenon exists in Vietnam; however, transfer pricing does not cause severe harm to taxation, and foreign direct investment (FDI) enterprises still have a positive impact on the national economy
%U http://www.ccsenet.org/journal/index.php/jsd/article/view/0/40304