Global Minimum Tax Implementation: Vietnam's Policy Recommendations
Applying the global minimum tax rule creates an equal tax competition environment among countries today and limits the phenomena of tax evasion, tax avoidance, transfer pricing, and profit transfer. That is inevitable in the current integration and globalization environment. According to the plan, t...
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| Format: | Article |
| Language: | English |
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Faculty of Law, Universitas Lampung
2023-10-01
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| Series: | Pancasila and Law Review |
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| Online Access: | https://jurnal.fh.unila.ac.id/index.php/plr/article/view/3170 |