THUẾ TỐI THIỂU TOÀN CẦU: CƠ HỘI, THÁCH THỨC VỚI VIỆT NAM

Abstract

The global minimum tax agreement is a historic step in reforming the global tax system, aiming to end tax avoidance through transfer pricing and restore fairness in tax collection among nations. Although expectations for the implementation of the global minimum tax are high, turning the agreement into specific, quantifiable rules and regulations that are uniformly understood and applied across all countries is a significant challenge. This article outlines some fundamental issues regarding the global minimum tax, synthesizes and analyzes key opportunities and challenges for Vietnam, and suggests recommendations for Vietnam to benefit fromthe implementation of the global minimum tax but not affect foreign investment attraction.