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Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam

The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. | Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam Accounting 6 2020 291 300 Contents lists available at GrowingScience Accounting homepage www.GrowingScience.com ac ac.html Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam Hong Nhat Nguyena Jacquline Thama Ali Khatibia and S. M. Ferdous Azama aManagement amp Science University MSU Malaysia CHRONICLE ABSTRACT Article history The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing Received November 20 2019 activities in foreign direct investment enterprises in Vietnam. The study then suggests further research Received in revised format on the determinants over transfer pricing activities of these enterprises to have better solutions in December 27 2019 dealing with transfer mispricing in Vietnam. A quantitative research method involving self- Accepted February 19 2020 Available online administered closed-ended questionnaires were extended to Managing Directors Chief Executive February 19 2020 Officers Tax Managers Directors Chief Finance Officers or Heads of Finance from foreign direct Keywords investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate Vietnam differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The Corporate tax rate differentials findings support Vietnamese policymakers academic researchers auditors investors to have further FDI study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless tax Transfer pricing officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam. 2020 by the .