April 04, 2024 | 08:53
While Vietnam’s draft investment support fund is expected to benefit high-tech enterprises, those same groups have expressed concern over the conditions needed to take advantage.
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.
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.
March 13, 2024 | 09:25
The Ministry of Planning and Investment has created a draft decree for a brand new investment support fund, but the scale of the projects and investors under the draft’s purview is the subject of intense debate and discussion.
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.
December 27, 2023 | 14:00
The international community is speeding towards the implementation of a global minimum tax, and Vietnam is no exception.
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.
November 14, 2023 | 09:01
The GMT will affect 122 corporations operating in the country.
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.
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.
August 03, 2023 | 09:43
Takeo Nakajima, chief representative of JETRO Hanoi spoke to VIR’s Bich Thuy about Japanese investment trends and solutions to overcome the challenges of GMT.
July 27, 2023 | 16:36
Loc Huynh, a lawyer from Dentons LuatViet, a Vietnamese law firm, delves into the implications of the incoming Global Minimum Tax for Vietnam's special zone developers.
July 12, 2023 | 09:54
Many British investors in Vietnam are large multinational corporations, who view the country as an emerging market or an increasingly promising place for future investment. That said, Vietnam will find many of them to be in the scope of the global minimum tax (GMT) regime and Pillar 2 by the Organisation for Economic Co-operation and Development (OECD).