Audit of Price Transfer Activities in Vietnam
Author(s)
Thi Thu Hoai Pham , Ngoc Ha Tran ,
Download Full PDF Pages: 139-144 | Views: 1011 | Downloads: 295 | DOI: 10.5281/zenodo.3491642
Abstract
Auditing plays a very important role in ensuring the objective honesty of the financial statements, in addition, the audit also has a role in providing users with information about potential risks. related to the continuous operation of the business. Transfer pricing is a problem that many people care about; transfer prices directly affect the interests of the host country as well as related businesses. Researching the status of price transfer and auditing of transfer pricing activities in our country and some countries in the world, thereby giving appropriate solutions to apply in auditing the transfer pricing activities in Vietnam today
Keywords
Quality audit, transfer pricing, transfer pricing audit, Vietnam
References
i. The Ministry of Finance and Circular 17/2005 / TT-BTC provide guidance on the determination of market aging in business transactions between parties with affiliation.
ii. The Ministry of Finance, Circular 66/2010 / TT-BTC provides guidance on determining market prices in business transactions between parties with affiliated relationships.
iii. Ministry of Finance, Circular No. 201/2013 / TT-BTC regulating transfer pricing method between multinational companies, corporations - APA pre-valuation method (Advance Pricing Arrangement)
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