April 13, 2023 | 16:33
As the global minimum tax will be widely implemented, competition for foreign direct investment will become more dependent on the quality and services given to investors.
March 07, 2023 | 14:36
As many countries plan to adopt the Global Minimum Tax Rate (GMTR) in 2024, experts are concerned that the entry into force of the rate would discourage foreign companies from locating their operations in low-tax countries.
August 24, 2022 | 11:29
Implementing a global minimum tax rate will create conditions to increase tax revenue from foreign enterprises, but at the same time put Vietnam in front of new challenges. Patrick Lenain and Agustin Redonda from the Council on Economic Policies in Switzerland analyse the advantages and the risks of this type of tax for Vietnam.