TÁC ĐỘNG CỦA THUẾ TỐI THIỂU TOÀN CẦU ĐẾN DOANH NGHIỆP FDI TẠI VIỆT NAM

Abstract

Currently, multiple countries have announced the implementation or have plans to amend and supplement domestic laws to implement the global minimum tax from 2024. Among these countries, South Korea, Japan, Singapore, Hong Kong, etc., are countries with significant foreign investment in Vietnam. To safeguard the national interests in terms of tax revenue and investment environment, and to prevent the loss of competitive advantages due to the global minimum corporate tax, it is essensial to have solutions that involve the amendment and supplementation of relevant laws. This article analyzes the impacts of the global minimum corporate tax on the operations of foreign direct  nvestment (FDI) enterprises based on the actual tax management practices.