Testing the existence of transfer pricing in Vietnam
Year of publication: |
2016
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Authors: | Nguyen Khac Quoc Bao ; Nguyen Huu Huy Nhut ; Nguyen Dinh Tri |
Published in: |
Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6447, ZDB-ID 2416800-2. - Vol. 6.2016, 3, p. 224-240
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Subject: | transfer pricing | tariff rate | income tax rate | generalised method of moments | GMM | Verrechnungspreis | Transfer pricing | Momentenmethode | Method of moments | Vietnam | Viet Nam | Theorie | Theory | Einkommensteuertarif | Income tax rate | Einkommensteuer | Income tax |
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