Application of global minimum tax: which solutions are efficient for Vietnam? (22/09/2023)

During recent time, the booming of digital economy and globalization through the internet network has increasingly effected to the socio-economic of all nations. Along together with that the appearance of many new business models which are based on technology platform has produced maximum facilities to consumers. However, the development of science and technology has also posed many challengers to management agencies of government, especially in terms of tax management, in preventing against cross border business activities accompanied with acts of transfer pricing abuse and profit shifting (to low tax jurisdictions) by multi-national economic groups, eroding tax base and causing social inequality.