ĐỊNH HƯỚNG ÁP DỤNG THUẾ TỐI THIỂU TOÀN CẦU TẠI MỘT SỐ QUỐC GIA VÀ KHUYẾN NGHỊ VỚI VIỆT NAM

Abstract

The global minimum tax is an international tax policy that will have certain implications for Vietnam as a country that attracts and receives investment. Therefore, based on the research on the content of the global minimum tax and the applied orientations of some countries (especially those with similar conditions to Vietnam), the article will assess some impacts and propose appropriate solutions for Vietnam.