Over the past decade, foreign direct investment (FDI) has driven economic growth in developing countries, with governments offering tax incentives to attract capital. However, low-tax jurisdictions often gain a competitive edge. To address tax avoidance and profit shifting by multinational enterprises (MNEs), the OECD introduced the Global Minimum Tax (GMT) in 2023, setting a 15% […]
1. Reasons for Termination of Foreign Investment Projects in Vietnam Cases Where Investors Decide to Terminate Their Projects According to Clause 1, Article 48 of the Law on Investment 2020, investors may terminate their investment projects in the following cases: The investor decides to terminate the project. The termination conditions specified in the contract or […]