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越南发布全球最低税细则草案

20 November, 2024

引入全球最低税旨在创建一个更公平的税收制度，并解决税基侵蚀和利润转移等问题。越南正 在与这些国际法令接轨，现已发布备受关注的全 球最低税细则草案征求意见稿。该草案原则上与 经合组织（OECD）第二支柱规则范本和注释保持 一致，旨在满足合格国内最低补充税（QDMTT）和合格收入纳入规则（Qualified IIR）的条件。

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