Vietnam Issues its Pillar 2 Decree
On August 29, 2025, Vietnam issued its Decree for the detailed implementation of the Pillar 2 rules from January 1, 2024.
On August 29, 2025, Vietnam issued its Decree for the detailed implementation of the Pillar 2 rules from January 1, 2024.
On November 12, 2024, the Vietnamese Ministry of Finance issued a Draft Decree for the Implementation of the GloBE Rules. This is subject to a consultation until December 6, 2024 and it includes provisions for the detailed operation of the GloBE rules in Vietnam.
On November 29, 2023, the Vietnamese Parliament passed a Resolution to implement the Pillar Two Global Minimum Tax in Vietnam with effect from January 1, 2024.
On August 2, 2023, the Vietnamese government issued Draft Resolution No. 122/NQ-CP, the 2023 on the introduction of the GloBE rules in Vietnam.
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