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% […]
In the era of escalating climate change and pressing environmental concerns, attracting Foreign Direct Investment (FDI) into renewable energy has become a key priority for Vietnam. The country has made remarkable progress in this sector, achieving significant milestones that position it as a leader in renewable energy within Southeast Asia. However, the journey to sustainable […]
Vietnam’s commitment to sustainable energy development is evident in the Resolution No. 55-NQ/TW issued on February 11, 2020, by the Politburo. This resolution outlines the national strategy for energy development, setting clear objectives for 2030, with a vision toward 2045. It emphasizes that energy efficiency, conservation, and environmental protection are critical national priorities. To achieve […]
As the global demand for sustainable and renewable energy solutions intensifies, offshore wind energy (OWE) emerges as a transformative force in reshaping the energy landscape. This article delves into the legal, economic, and strategic dimensions of OWE, exploring its immense potential, the evolving legal frameworks, and its implications for nations like Vietnam aiming to lead […]
Public investment plays a crucial role in driving the socio-economic development of a country. It refers to the state’s investment in various infrastructure projects and public services, primarily funded through the national budget. This article explores the key aspects of public investment in Vietnam, including its definition, subjects, management principles, and prohibited acts. 1. What […]
Treaty shopping, often referred to as “nationality planning” or “treaty abuse,” is not a new phenomenon in international investment law. However, its growing prevalence remains a contentious issue among scholars and practitioners. This article explores the concept of treaty shopping, its defining characteristics, and the ongoing debates surrounding its implications. 1. What is Treaty Shopping? […]