Nguyen, . . G. T. C. ., and D. T. . Nguyen. “The Impact of Transfer Pricing on Tax Avoidance With Foreign Ownership As a Moderating Variable: Evidence from Vietnam”. Asian Journal of Economic Modelling, vol. 13, no. 3, Sept. 2025, pp. 437-50, doi:10.55493/5009.v13i3.5578.