CẢI THIỆN MÔI TRƯỜNG ĐẦU TƯ, KINH DOANH TRONG BỐI CẢNH THỰC THI THUẾ TỐI THIỂU TOÀN CẦU

Abstract

The global minimum tax mechanism is expected to bring about a breakthrough and promote fairness by reallocating over $220 billion in profits from approximately 100 largest and most profitable multinational corporations to countries worldwide. It aims to prevent countries from engaging in tax competition by reducing tax rates to attract foreign direct investment (FDI) and to limit profit shifting. This article explores the relationship between the investment environment and the enforcement of the global minimum tax in Vietnam.