GLOBAL MINIMUM TAX (GMT): HOW IT IMPACTS VIETNAM ENTERPRISES

Practical Impacts on Major FDI Enterprises in Vietnam and Alternative Investment Support Policies From January 1, 2024, Vietnam officially implemented the Global Minimum Tax (GMT) framework pursuant to Resolution No. 107/2023/QH15. This represents a fundamental shift in the country’s Foreign Direct Investment (FDI) attraction strategy, effectively ending the era of tax-incentive-based competition. The following analysis […]

Trình tự, thủ tục đăng ký hợp đồng theo mẫu, điều kiện giao dịch chung thuộc thẩm quyền Bộ Công thương

Việc đăng ký hợp đồng theo mẫu và điều kiện giao dịch chung tại Bộ Công Thương là một cơ chế quản lý quan trọng nhằm bảo đảm tính minh bạch, công bằng và tuân thủ pháp luật trong các giao dịch giữa doanh nghiệp và người tiêu dùng. Căn cứ Luật Bảo vệ quyền […]

The Financial Statement Audit Process

Auditing the financial statements of a business is not merely a technical procedure; it is a key determinant of the accuracy and reliability of financial information. It serves as a crucial step to ensure that the figures and disclosures published by the business are transparent, compliant with regulations, and aligned with accounting and auditing standards. […]

Software Release License

In today’s digital landscape, the release of software plays a crucial role in technology advancement and business efficiency. Understanding the regulations and market dynamics around software licensing is essential for companies that aim to succeed in this industry. 1. What is Software Release? According to the regulations of the Information Technology Law, software is defined […]

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