Resolution on imposition of top-up enterprise income tax under the Global Anti-Base Erosion Rules
On November 29, 2023, the National Assembly adopts Resolution No. 107/2023/QH15 on imposition of top-up enterprise income tax under the Global Anti-Base Erosion Rules. Bellows are a number of remarkable contents of this Resolution. 1. To apply the tax rate of 15% for taxpayers who are constituent en...