CẠNH TRANH THUẾ VÀ CHỐNG XÓI MÒN CƠ SỞ THUẾ KHI ÁP DỤNG THUẾ TỐI THIỂU TOÀN CẦU

Abstract

On October 8th, 2021, the Organization for Economic Cooperation and Development (OECD) issued a statement outlining the framework of two pillars to address challenges arising from the digital economy, with a focus on combating base erosion and profit shifting. As of present, this framework has received the consensus of 142 out of 142 member countries. This article analyzes the context of the global minimum tax, one of the two pillars proposed by the OECD and G20, and forecasts the changes in tax competition between countries and the impacts on the efforts to combat base erosion and profit shifting by countries worldwide, including Vietnam in the near future.