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Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI enterprises in Vietnam

The purpose of this paper is to understand how transfer pricing law affects transfer pricing decision making in foreign direct investment enterprises in Vietnam. The study also suggests further research on the determinants over transfer pricing decision making of these enterprises to have better solutions to deal with transfer mispricing in Vietnam. | Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI enterprises in Vietnam International Journal of Data and Network Science 4 2020 187 198 Contents lists available at GrowingScience International Journal of Data and Network Science homepage www.GrowingScience.com ijds Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI en- terprises in Vietnam Hong Nhat Nguyena Jacquline Thamb Ali Khatibic and S. M. Ferdous Azamd a PhD Candidate Postgraduate Centre PGC Management amp Science University MSU Malaysia b Doctor Senior Lecturer of Postgraduate Centre PGC Management amp Science University MSU Malaysia c Prof. Doctor Senior Vice President Postgraduate Centre PGC Management amp Science University MSU Malaysia d Doctor Senior Lecturer of Postgraduate Centre PGC Management amp Science University MSU Malaysia CHRONICLE ABSTRACT Article history The purpose of this paper is to understand how transfer pricing law affects transfer pricing deci- Received October 20 2019 sion making in foreign direct investment enterprises in Vietnam. The study also suggests further Received in revised format No- research on the determinants over transfer pricing decision making of these enterprises to have vember 18 2019 better solutions to deal with transfer mispricing in Vietnam. A quantitative research method in- Accepted January 6 2020 Available online January 6 2020 volving self-administered closed ended questionnaires is extended to manage Directors Chief Ex- Keywords ecutive Officers Tax Managers Directors Chief Finance Officers or Heads of Finance from for- Vietnam eign direct investment enterprises in Vietnam. Findings indicate a strong probability of a relation- Transfer Pricing Law ship between transfer pricing law and the transfer pricing decision making of foreign direct in- FDI vestment enterprises in Vietnam. Therefore there is a need for government to have specific law Transfer price on .