The implementation of the 15% minimum effective tax rate for multinational corporations included in the new tax deal led by the OECD is not expected until 2023. Yet, most of Vietnam’s neighbouring countries are getting ready for this major reform, designed to tackle corporate tax avoidance and unfair tax competition. In a recent article published by the Vietnam Investment Review, CEP Experts Patrick Lenain and Agustin Redonda analyse the challenges and opportunities for Vietnam.
Read the full article here.