GIẢI PHÁP THỰC THI THUẾ TỐI THIỂU TOÀN CẦU

Abstract

Resolution No. 107/2023/QH15 on the application of additional corporate income tax according to global anti-base erosion rules was approved by the National Assembly on November 29th, 2023. To ensure the feasibility of this Resolution and to address challenges while maximizing opportunities in the socio-economic
sector and investment activities, the issuance and implementation of solutions must align with the country’s new phase of economic and social development strategy. Additionally, emphasis should be placed on enhancing the effectiveness of foreign investment cooperation with a focused, selective approach to improve the quality, efficiency, and competitiveness of the economy.