May 24, 2023 | 11:14
Corporate income tax is often considered as a variable in a multivariate foreign direct investment model. In some cases, the impact of the reduction in the rate will result in an increase in estimated investment from overseas. However, there is no correlation between lower rates and higher foreign funding globally.
May 17, 2022 | 08:00
In the context of globalisation with the explosion of the digital age, nearly 140 member countries of the Inclusive Framework Forum from the Organisation for Economic Co-operation and Development (OECD), including Vietnam, have agreed to implement a historic global minimum tax (GMT) regime, referred to as Pillar 2.
May 05, 2022 | 18:00
Vietnam is being urged to stay current on the changing tax landscape and keep an eye on the broader global picture as the world continues to debate a far-reaching minimum corporate tax rate.