越南全球最低稅負制法令草案

28 August, 2023

越南財政部擬定了全球最低稅負制的決議草案,以向越南國會提交,並於7月25日,公開徵求公眾意見。

根據OECD發佈的稅基侵蝕及利潤轉移(“BEPS”) 之支柱2 模式,適用範圍内的跨國企業應對其在每個地區產生之利潤繳納最低15%的有效稅率。

該決議草案提供了越南對實施全球最低稅負政策的見解。決議擬自2024年1月1日起生效。

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Nguyen Thanh Trung

Partner, Tax and Legal Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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