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Foreign tax credits intersect with global minimum taxes

Foreign tax credits intersect with global minimum taxes
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Dispelling Global Minimum Tax plan misconceptions

Many countries will begin implementing Pillar Two of the Organisation for Economic Co-operation and Development’s or OECD’s Base Erosion and Profit Shifting (BEPS) 2.0 project, also known as the Global Minimum Tax project, in 2024. ....

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Việt Nam needs supports for foreign businesses when applying global minimum tax

The global minimum tax of 15 per cent applies to multi-national corporations with annual revenue of 750 million euros, starting from 2024, according to the Ministry of Finance.

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