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Questions and answers on global minimum tax

Questions and answers on global minimum tax
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Valentin bendlingerDavid burtOrganisation for economicInclusive framework on base erosionLast decemberCorporate income tax actFinancial timesWill morrisEconomic co operationGlobal anti base erosion rulesPillar twoBase erosionProfit shiftingInclusive frameworkBermuda government

Mission now clear in journey to adapt to GMT rate

Now could be a good time for Vietnam to review investment incentives and raise diversified policies in line with international practices.

South koreaRepublic ofUnited statesHong sunThomas mcclellandBich ngocKorean chamberNational assembly of vietnamDeputy ministerInvestment nguyen thi bich ngocGlobal anti base erosionDeloitte vietnamNational assemblyGlobal anti base erosion rulesInvestment incentivesImt rate

Notice 2023-80 Announces FTC And DCL Guidance For Pillar Two Taxes - Income Tax

On December 11, 2023, the U.S. Treasury Department ("Treasury") and the U.S. Internal Revenue Service ("IRS") released Notice 2023-80 (the "Notice").

United statesUs treasury departmentOrganisation for economicEuropean union member statesEuropean union directiveErosion rules pillarUs internal revenue serviceSee council directiveRevenue serviceEconomic co operationGlobal anti base erosion rulesPillar twoPillar two rulesTwo rulesDomestic minimum top up taxInclusion rule

Vietnam s FDI story continues to blossom

A report by VinaCapital that was released on January 9 shows that Vietnam attracted more high-quality foreign direct investment in 2023.

United statesRepublic ofMichael kokalariJoe bidenWorld bankAtlantic councilStrategic partnershipNational assembly of vietnamJapan external trade organizationInternational monetary fundNational assemblyJapan external tradeComprehensive strategic partnershipApple watchGlobal anti base erosion rules

Incentives abound for minimum tax adoption

Vietnam has been urged to create more incentives for foreign investors following the country’s decision to apply a new international corporate income tax top-up.

Republic ofHan iUnited kingdomUnited statesSouth koreaDang ngoc minhNguyen tran minh triRizwan khanVu ngoc thangDezan shira associatesNational assembly of vietnamDepartment of taxationInternational monetary fundNational assemblyInstitute of world economicsVietnam academy of social sciences

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