HOÀN THIỆN CHÍNH SÁCH THUẾ THU NHẬP DOANH NGHIỆP KHI THỰC HIỆN THUẾ TỐI THIỂU TOÀN CẦU

Abstract

The implementation of the anti-base erosion and profit shifting (BEPS) measures through a framework of two pillars, including the Pillar 2 regarding global minimum tax, by members of the Inclusive Framework (IF forum) on BEPS is expected to bring significant changes to the taxation of multinational companies in many countries worldwide by the end of 2021. The impact of Pillar 2 and the response of participating countries have posed new and urgent requirements for Vietnam in reviewing and adjusting related policies, including the corporate income tax policy. On one hand, this ensures that Vietnam can exercise its taxing rights when Pillar 2 is implemented by other countries. On the other hand, it aims to maintain the attractiveness of the domestic investment environment.