Ấn phẩm:
Some recommendations on the implementation of the resolution no. 107/2023/qh15 of the national assembly of Viet Nam on the application of top-up tax under the global anti-base erosion rules
Tóm tắt
Abstract: Vietnam’ Government has been preparing the Decree on the elaboration of the Resolution No. 107/2023/QH15 of the National Assembly of Vietnam. This is a must - be step to implement this Resolution. This paper discusses some important issues need to be clarified in the Decree such as need for clear explanation of crucial and new concepts and definitions, description of the MNEs Group within the scope of GloBE rules and their Constituent Entities, assignment of the responsibilities for reporting on consolidated revenue of the MNEs Group, elaboration of the financial accounting standards used for Qualified domestic minimum top-up tax (QDMTT) calculation etc. This paper also gives some suggestions on the preparation for implementing the Resolution, such as: negotiation of the acceptance of other IF countries on the VAS in preparing the CFSs which affect the top-up tax liability of MNEs Groups, identification of the MNEs Groups within the scope of GloBE rules and operating in Vietnam, propaganda and training issues etc.
Mô tả
Tác giả
Le Xuan Truong Assoc.Prof.PhD
Pham Phuong Ha MA
Pham Phuong Ha MA
Tác giả khác
Người hướng dẫn
item.page.field1
Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2024
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
GloBE , Minimum top-up tax , Model rules
Bộ sưu tập
Địa chỉ truy cập
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