GMT introduction offers upsides for FDI in Vietnam
July 16, 2024 | 09:54
The global minimum tax (GMT) has been officially implemented in Vietnam since January, incorporating the Income Inclusion Rule and the Qualified Domestic Minimum Top-Up Tax (QDMTT).
Calculation of top-up payable under Pillar 2 global minimum tax
May 07, 2024 | 18:00
The Vietnam Association of Foreign Invested Enterprises and the International Tax and Investment Centre have held a workshop on the global minimum tax.
Big foreign groups await GMT direction
March 27, 2024 | 14:36
Foreign enterprises are expecting the early implementation of the government’s new investment support fund so that they can boost investment in Vietnam amid the entry into force of the global minimum tax.
Preferential support on cards for GMT alignment
March 21, 2024 | 11:46
Green production and business, a favourable digital environment, high-quality human resources, and a suitable living environment are necessary factors for Vietnam in implementing the global minimum tax.
Preparations for a GMT overhaul
February 12, 2024 | 23:45
Le Khanh Lam, chairman of RSM Vietnam, explains why preparations for this move will be necessary for Vietnam’s permanent development.
Projected GMT consequences on foreign investment
January 30, 2024 | 14:00
Last November, Vietnam legalised rules regarding the introduction of global minimum tax (GMT). It is set at 15 per cent in Vietnam for enterprises considered as constituent entities of multinational corporations (MNCs) with consolidated revenue from €750 million (around $815 million) in two of four consecutive years.
Mission now clear in journey to adapt to GMT rate
January 23, 2024 | 10:00
Now could be a good time for Vietnam to review investment incentives and raise diversified policies in line with international practices.
The tax policy impact on luring in fresh investment
January 19, 2024 | 10:30
New tax policies in recent years have contributed significantly to building confidence from foreign investors and creating a competitive and sustainable business environment, directly contributing to Vietnam’s foreign investment growth in 2023.
Vietnam races to stay competitive with new GMT
December 27, 2023 | 14:00
The international community is speeding towards the implementation of a global minimum tax, and Vietnam is no exception.
Vietnam primed for GMT adoption
December 08, 2023 | 11:15
With a long-awaited resolution adopted by the legislature, Vietnam now has a legal framework for applying top-up corporate income tax under a new international system.
Vietnam will remain FDI magnet with global minimum tax in place
November 30, 2023 | 11:00
On November 29, the National Assembly of Vietnam approved a resolution on applying additional corporate income tax following the Global Anti-Base Erosion Rules.
Vietnam set to implement global minimum tax
November 14, 2023 | 09:01
The GMT will affect 122 corporations operating in the country.
Global tax shift forces inevitable adjustment
October 12, 2023 | 11:00
Duong Hoang, partner and head of Tax at KPMG in Vietnam, offered VIR’s Luu Huong insights into this transformative phase, highlighting the synergies between Vietnam’s tax strategy and its quest to remain a magnet for foreign funding.
Knock-on effects of global minimum tax regime
September 07, 2023 | 12:36
A global minimum tax (GMT) policy aims to prevent tax avoidance and tax competition, and to ensure that all countries get a fair share of the tax revenues from the global profits of these organisations. The policy consists of two pillars, with Pillar 2 establishing the 15 per cent rate.
How will GMT affect FDI in Vietnam?
August 28, 2023 | 16:00
Vietnam has offered generous tax incentive policies to foreign investors in recent years to encourage them to establish manufacturing plants and processing facilities across the country.
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