Law on corporate income tax incentives for public private partnership projects

Abstract

Public private partnership is considered
as a solution to improve the quality of infrastructure
and public services in our country. The Party and
State have also affirmed that appropriate incentives
are needed to develop this model, including
corporate income tax incentives. However, there is
still disagreements between the investment law and
the tax law on this issue. The paper will clarify the
current corporate income tax incentives for public
private partnership projects, assess compatibility
with the investment law, thereby presenting personal
perspectives about the revision of Corporate Income
Tax Law to be consistent with Decree 63/2018/NĐ-
CP so as to attract investors to engage in the model.