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.
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.
MPI builds new investment incentives to match global minimum tax rule
May 26, 2023 | 10:13
The Ministry of Planning and Investment (MPI) is working on the design of incentives and measures to support new investment activities amid the upcoming application of the global minimum tax.
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