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Transfer pricing refers to the determination of the price at which transactions between the related...

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Accounting

Transfer pricing refers to the determination of the price at which transactions between the related parties will be carried out. National tax authorities are aware of the potential for MNCs to use discretionary transfer pricing to avoid paying income taxes, import taxes and so on. Most countries have guidelines regarding what will be considered an acceptable transfer price
for tax purposes and have other documentation requirements and penalties.
Give the transfer pricing case in Vietnam

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