THỰC THI THUẾ TỐI THIỂU TOÀN CẦU, HƯỚNG ĐẾN HÀI HÒA LỢI ÍCH QUỐC GIA VÀ NHÀ ĐẦU TƯ

Abstract

The global minimum tax is not an international treaty or commitment, and it is not mandatory for countries to implement it. However, if Vietnam does not adopt the global minimum tax, Vietnam will have to accept thefact that other countries will apply this rule to collect additional taxes from enterprises operating in Vietnam with an effective tax rate lower than 15%. To retain the right to tax, Vietnam will implement the Global Minimum Tax regulations from 2024. The objective is to effectively enforce the global minimum tax regulations while providing solutions to stabilize the investment environment and enhance Vietnam’s competitive position compared to other countries in the region and the world.