CÁC GIẢI PHÁP THỰC HIỆN QUY ĐỊNH CỦA THUẾ TỐI THIỂU TOÀN CẦU

Abstract

The implementation of the global minimum tax policy will directly impact the incentives for investment and the situation of foreign direct investment (FDI) in Vietnam. Therefore, reviewing and modifying the existing investment incentive policies to align with global tax reforms is crucial to ensure the sustainability and compliance of Vietnam’s investment incentive policies with the new regulations on global minimum tax. Representatives from the big fours in Vietnam (including Ernst & Young, PwC, Deloitte, and KPMG) have provided specific recommendations for Vietnam.