References
- Broussolle, D. (2020). Where are the taxes of digital companies and the fight against tax avoidance? Bulletin of the Observation of Economic Policies in Europe. Retrieved from https://scholar.google.com/scholar?cluster=3919225172496813888&hl=ru&as_sdt=0,5
- Cahanin, P. (2018). L’évasion fiscale internationale des entreprises [International Corporate Tax Escape]. Gestion et finances publiques, 66–71. Retrieved from https://www.cairn.info/revue-gestion-et-finances-publiques-2018
- Chaouche, N. Y. (2019). The tax regime for international business establishments, the case of Algeria. HAL Open Archives. Retrieved from https://scholar.google.com/scholar?cluster=7500595544131278533&hl=ru&as_sdt=0,5
- Cooper, G. S. (2014). Preventing tax treaty abuse. Papers on Selected Topics in Protecting the Tax Base of Developing Countries, United Nations, New York.
- De Broe, L. (2008). International tax planning and prevention of abuse. Doctoral Series.
- El Arabi, A. (2020). La planification fiscale des multinationales à l’ère de la dématérialisation économique [The tax planning of multinationals in the era of economic dematerialization]. Journal of Quantitative and Qualitative Research in Economic and Administrative Sciences, 2(1).
- Fuest, C., Parenti, M., & Toubal, F. (2019). International corporate taxation: what reforms for what effects? Economic Analysis Council, (54). Retrieved from https://scholar.google.com/scholar?cluster=3159347940066814222&hl=ru&as_sdt=0,5
- Garcia Prats. (2010). The “abuse of tax law”: Prospects and analysis. EU Tax Law and Policy, 50–148.
- Government of Vietnam. (2020). Decree No. 132/2020/ND-CP of November 5, 2020, on tax management for enterprises with related-party transactions. Hanoi.
- Kagan, J. (2023). What is a tax base? Definition, formula, and examples. Investopedia. Retrieved from https://www.investopedia.com/terms/t/taxbase.asp
- Kandev, E. (2009). Treaty shopping after Prevost Car: What does the future hold? Toronto: International Fiscal Association (Canadian Branch).
- Lymer, A., & Hasseldine, J. (2002). The international taxation system. Kluwer Academic Publishers. Retrieved from https://doi.org/10.1007/978-1-4615-1077-5
- Ministry of Finance (2020). Decision No. 276/QD-BTC approving and organizing the implementation of solutions related to tax management in the Project to expand the tax base and combat erosion of state budget revenues from 2020 to 2025. Hanoi.
- Ministry of Finance (2021). Circular No. 45/2021/TT-BTC of June 18, 2021 guiding the application of advance pricing agreement mechanism in tax management for enterprises with related-party transactions. Hanoi.
- Nguyen Dinh Chien (2021). Tax base and prevention of tax base erosion in Vietnam. Proceedings of the Scientific Conference on “Tax, Customs, and Logistics Policy and Management”, Department of Taxation and Customs, Academy of Finance, Hanoi.
- Oanh Pham Thi Thu et al. (2024). Forecasting audit opinions on fnancial statements: statistical algorithm or machine learning? Electronic Journal of Applied Statistical Analysis (Special Issue: Big Data in Economics’ Applications), 17(1), 133 - 152. DOI: 10.1285/i20705948v17n1p133
- OCDE (2017). Renforcement des capacités de BEPS et de prix de transfert. [Capacity building for BEPS and transfer pricing]. OCDE, Fiscalité et Développement. Retrieved from https://www.oecd.org/fr/topics/policy-issues/tax-treaties.html
- OECD (2015). L’imposition des entreprises multinationales. Organisation de Coopération et du Développement Economique. Retrieved from https://www.oecd.org/fr/ctp/compte-rendu-du-secretaire-generale-ocde-aux-ministres-des-finances-g20-octobre-2015.pdf
- OECD (2018). Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Retrieved from https://doi.org/10.1787/9789264293083-en.
- OECD (2020). Digital Economy Outlook 2020. Retrieved from https://www.oecd.org/en/publications/tax-challenges-arising-from-digitalisation-interim-report_9789264293083-en.html
- OECD (2021). Members of the OECD/G20 Inclusive Framework on BEPS. Retrieved from https://www.oecd.org/en/publications/tax-challenges-arising-from-digitalisation-interim-report_9789264293083-en.html#main-content
- OECD. (2010). Transfer pricing guidelines for multinational enterprises and tax administration.
- OECD. (2013). Action plan on base erosion and profit shifting. OECD Publishing. Retrieved from https://doi.org/10.1787/9789264202719-en
- Ouelhadj, A., & Bouchetara, M. (2021). Contributions of the Base Erosion and Profit Shifting (BEPS) project on transfer pricing and tax avoidance. Financial Markets, Institutions and Risks, 5(3), 59–70. https://doi.org/10.21272/fmir.5(3).59-70.2021
- Sasse, K. S., Watrin, C., & Weiß, F. (2020). The alignment between reported profits and real activity in. Journal of International Accounting, Auditing and Taxation, 40. DOI: 10.1016/j.intaccaudtax.2020.100330
- Uluatam, S. (1997). Main causes of tax erosion and theoretical approaches. Gece Publishing, Turkey.
- Walczak, J. (2019). Modernizing Utah’s sales tax: A guide for policymakers. Tax Foundation. Retrieved from https://taxfoundation.org/modernizing-utah-sales-tax-guide-policymakers/
- Weyzig, F. (2013). Tax treaty shopping: Structural determinants of Foreign Direct Investment routed through the Netherlands. International Tax and Public Finance, 20(6), 910–937. Retrieved from https://doi.org/10.1007/s10797-013-9282-5 www.fdi.gov.vn/Pages/TrangChu.aspx
