Tag

global minimum tax

2 articles

Decree No. 236/2025/ND-CP: Vietnam’s Detailed Framework for the Global Minimum Tax

Effective date: 15 October 2025 Applicable tax year: 2024 onwards On 29 August 2025, the Vietnamese Government officially issued Decree No. 236/2025/ND-CP…

Apr 21, 2026 7 min read

Accounting & Finance

GMT and Tax Changes: FDI Dynamics in Vietnam

The emergence of the Global Minimum Tax (GMT) has triggered a significant paradigm shift in the realm of international taxation, particularly affecting…

Nov 20, 2023 6 min read

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