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  1. UEH Digital Repository
  2. INTERNATIONAL PUBLICATIONS
  3. INTERNATIONAL PUBLICATIONS

Testing the existence of transfer pricing in Vietnam

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Issue Date
2016
Author
Nguyen Khac Quoc Bao
Co-Author
Nguyen Huu Huy Nhut
Nguyen Dinh Tri
Host Item
Afro-Asian J. of Finance and Accounting
Journal Ranking
Scopus, ABDC
ISSN
1751-6447 (Print), 1751-6455 (Online)
Metadata

Show full item record


Issue Date
2016
Author
Nguyen Khac Quoc Bao
Co-Author
Nguyen Huu Huy Nhut
Nguyen Dinh Tri
Metadata

Show full item record

Metadata Views

15

Content Views

0

Abstract

Transfer pricing or the manipulation of transfer prices is to set the price of intra-firm transactions different from market prices in order to shift incomes from high-tax locations to low-tax ones. Hence, a multinational corporation can decrease its global tax burden. The study applies the model of transfer pricing incentive of Swenson (2001) by employing generalised method of moments (GMMs) to examine the effect of income tax rate and tariff rates on the setting of transfer prices in ten commodity groups of multinationals operating in Vietnam during the period of 2008-2013. The study concludes a positive correlation between changes of transfer pricing incentives and changes of reported transfer prices. Furthermore, the findings also show that increases in Vietnamese income tax rate lead to decreases in income tax rate in the headquartered country of parent firms, or Vietnamese tariff rate. Additionally, the level of reported transfer prices of imports from the parent firm to its affiliates in Vietnam will increase the majority of investigated commodity groups (except motor vehicles).

Keywords
Transfer pricing incentives, Tariff rates, Income tax rates, Generalised method of moments, GMM, Vietnam, Transfer prices, Multinational corporations, MCNs, Multinationals, Parent firms, Affiliates
URI
http://digital.lib.ueh.edu.vn/handle/UEH/56235
Publisher
Inderscience Publishers
DOI
https://doi.org/10.1504/AAJFA.2016.079292
Appears in Collections:INTERNATIONAL PUBLICATIONS

There are no files associated with this item.



Testing the existence of transfer pricing in Vietnam

TweetLikeShare# Shares: 0

Metadata Views

15

Content Views

0

Issue Date
2016
Author
Nguyen Khac Quoc Bao
Co-Author
Nguyen Huu Huy Nhut
Nguyen Dinh Tri
Host Item
Afro-Asian J. of Finance and Accounting
Journal Ranking
Scopus, ABDC
ISSN
1751-6447 (Print), 1751-6455 (Online)
Metadata

Show full item record


Issue Date
2016
Author
Nguyen Khac Quoc Bao
Co-Author
Nguyen Huu Huy Nhut
Nguyen Dinh Tri
Metadata

Show full item record

Metadata Views

15

Content Views

0

Abstract

Transfer pricing or the manipulation of transfer prices is to set the price of intra-firm transactions different from market prices in order to shift incomes from high-tax locations to low-tax ones. Hence, a multinational corporation can decrease its global tax burden. The study applies the model of transfer pricing incentive of Swenson (2001) by employing generalised method of moments (GMMs) to examine the effect of income tax rate and tariff rates on the setting of transfer prices in ten commodity groups of multinationals operating in Vietnam during the period of 2008-2013. The study concludes a positive correlation between changes of transfer pricing incentives and changes of reported transfer prices. Furthermore, the findings also show that increases in Vietnamese income tax rate lead to decreases in income tax rate in the headquartered country of parent firms, or Vietnamese tariff rate. Additionally, the level of reported transfer prices of imports from the parent firm to its affiliates in Vietnam will increase the majority of investigated commodity groups (except motor vehicles).

Keywords
Transfer pricing incentives, Tariff rates, Income tax rates, Generalised method of moments, GMM, Vietnam, Transfer prices, Multinational corporations, MCNs, Multinationals, Parent firms, Affiliates
URI
http://digital.lib.ueh.edu.vn/handle/UEH/56235
Publisher
Inderscience Publishers
DOI
https://doi.org/10.1504/AAJFA.2016.079292
Appears in Collections:INTERNATIONAL PUBLICATIONS

There are no files associated with this item.



Citation

APA    Bao, N. K. Q. (2016). Testing the existence of transfer pricing in Vietnam. (Journal Article). http://digital.lib.ueh.edu.vn/handle/UEH/56235
   
MLA    Nguyen Khac Quoc Bao. Testing the existence of transfer pricing in Vietnam. 2016. Inderscience Publishers. Journal Article. http://digital.lib.ueh.edu.vn/handle/UEH/56235
   
Chicago    Nguyen Khac Quoc Bao. "Testing the existence of transfer pricing in Vietnam. "(Journal Article, Inderscience Publishers, 2016)
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