Abstract
The paper examines the factors affecting the transfer pricing of foreign invested enterprises in Binh Duong province. We conducted a survey of managerial staff of FDI (foreign direct investment) enterprises in Binh Duong province, with a valid sample of 210 observations. Research results show that exchange rate policy, tax policy, inflation, institution, national education policy; the legal environment and the socio-economic environment are seven factors affecting the pricing policy. Based on the results of this study, the paper presents some recommendations to improve the efficiency of transfer pricing control for FDI enterprises in Binh Duong province.
Key words: transfer pricing policy, FDI, Binh Duong province.
JEL classification:M; M16; M41
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
