CẢI CÁCH THUẾ DOANH NGHIỆP TỐI THIỂU TOÀN CẦU: PHẢN ỨNG CỦA CÁC NƯỚC VÀ KHUYẾN NGHỊ ĐỐI VỚI VIỆT NAM

Abstract

An agreement on the global minimum corporate tax reform framework has been reached among member countries of the Organization for Economic Co-operation and Development (OECD), the group of major economies (G20) and the world's leading developer industrialized countries (G7). This is the framework agreement to contribute to limiting, preventing erosion and shifting profits arising in the context of globalization and digital economy. This article provides an overview of the global minimum corporate tax agreement, the reaction of some countries to this agreement; at the same time, identify the effects when applying the agreement and make suggestions and recommendations for Vietnam.