In today’s fast-changing business environment,enterprises are facing unprecedented challenges.In today’s fast-changing business environment,enterprises are facing unprecedented challenges.Compliance management has b...In today’s fast-changing business environment,enterprises are facing unprecedented challenges.In today’s fast-changing business environment,enterprises are facing unprecedented challenges.Compliance management has become a key element to ensure the sustainable development of enterprises,not only because it assists enterprises to comply with laws and regulations,but also because it is the cornerstone of corporate reputation and culture.A compliance management model called“Trinity”has emerged.Based on this,this paper analyzes in detail the“Trinity”model of compliance management from the value of its application in enterprises,to provide new ideas and directions for the compliance management work of enterprises,and promote enterprises to achieve a more robust and stable business environment in the complex and changing market environment.In order to provide new ideas and directions for enterprise compliance management,and to promote enterprises to realize more stable and sustainable development in the complex and changing market environment.展开更多
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including ...The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.展开更多
文摘In today’s fast-changing business environment,enterprises are facing unprecedented challenges.In today’s fast-changing business environment,enterprises are facing unprecedented challenges.Compliance management has become a key element to ensure the sustainable development of enterprises,not only because it assists enterprises to comply with laws and regulations,but also because it is the cornerstone of corporate reputation and culture.A compliance management model called“Trinity”has emerged.Based on this,this paper analyzes in detail the“Trinity”model of compliance management from the value of its application in enterprises,to provide new ideas and directions for the compliance management work of enterprises,and promote enterprises to achieve a more robust and stable business environment in the complex and changing market environment.In order to provide new ideas and directions for enterprise compliance management,and to promote enterprises to realize more stable and sustainable development in the complex and changing market environment.
文摘The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.
