TÁC ĐỘNG CỦA THUẾ TỐI THIỂU TOÀN CẦU ĐẾN THU HÚT VỐN ĐẦU TƯ NƯỚC NGOÀI TẠI VIỆT NAM

Abstract

The global minimum tax is currently a topic of significant interest among the international investor community and recipient countries. As a destination for various flows of foreign investment, Vietnamis expected to be significantly impacted by the implementation of the global minimum tax, especially in terms of investment promotion, ncentives, and support for foreign investment. At the beginning of 2024, the global minimum tax is expected to take effect, hence Vietnam needs to swiftly take actions to address and minimize the adverse effects of this new mechanism. Based on an overview of the key aspects of the global minimum tax, the article will assess its impact on foreign direct investment in Vietnam and propose some recommendations.