The Vietnam Government has announced that the National Assembly is considering a draft resolution to implement the Pillar 2 Global Minimum Tax rules. The draft resolution, submitted on 10 November 2023, would introduce an income inclusion rule (IIR) and a qualified domestic minimum top-up tax (QDMTT) from 1 January 2024. The measures are intended to be temporary, however, until the government finalizes and implements broader corporate tax reforms.
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Ready for the Pillar 2 Global Minimum …