Global Minimum Tax Implementation: Vietnam's Policy Recommendations

Le Thi Thao
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Abstract

Applying the global minimum tax rule creates an equal tax competition environment among countries today and limits the phenomena of tax evasion, tax avoidance, transfer pricing, and profit transfer. That is inevitable in the current integration and globalization environment. According to the plan, the application of the global minimum tax rule will start from January 1, 2024 in Vietnam. On the basis of legal analysis methods, statistical methods and practical law assessment from secondary document information, the views of experts analyzing the current situation of corporate income tax policy in Vietnam. in the south, preferential policies to attract investment, opportunities and challenges when applying the global minimum tax rule and the impact on the development and improvement of tax policies for foreign investors to ensure goals of attracting investment and sustainable development. The article discusses and analyzes the various challenges that countries are facing when imposing a global minimum tax. on the following aspects: (i) neutralization of tax incentive policies; (ii) the taxing rights of the investing country; (iii) competitiveness in attracting investment; (iv) recommend solutions for the Vietnamese government in law-making and effective enforcement in the coming time. This study using normative juridical, qualitative research methods on the basis of secondary literature information has analyzed the anticipated impact of the global minimum tax policy on Vietnam and the trend of building and perfecting legal policies, human, political, infrastructure, etc. tax and plan to gradually reform and internalize international commitments in the tax field in Vietnam.
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全球最低税实施:越南的政策建议
全球最低税率规则的适用为当今各国创造了平等的税收竞争环境,限制了逃税、避税、转移定价和利润转移等现象。这在当前的一体化和全球化环境中是不可避免的。根据该计划,越南将从2024年1月1日开始适用全球最低税率规则。在法律分析方法、统计方法和实践法评估的基础上,从二手文献资料中,分析了越南企业所得税政策的现状。在南方,吸引投资的优惠政策,适用全球最低税收规则时的机遇和挑战,以及对外国投资者税收政策的发展和完善的影响,以确保吸引投资和可持续发展的目标。本文讨论和分析了各国在征收全球最低税时面临的各种挑战。在以下几个方面:(一)税收优惠政策的中性化;(二)投资国的征税权;(三)吸引投资的竞争力;(四)为越南政府今后在立法和有效执法方面提出解决方案。本研究在二手文献资料的基础上,运用规范的法学、定性的研究方法,分析了全球最低税收政策对越南的预期影响,以及越南税收法律政策、人力、政治、基础设施等方面的建立和完善趋势,并计划逐步改革和内化越南税收领域的国际承诺。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
自引率
0.00%
发文量
6
审稿时长
24 weeks
期刊最新文献
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