GloBE Country Guide: Vietnam


Status Enacted Law
LawResolution No: 107/2023/QH15 of December 21, 2023
Effective DateAccounting periods beginning on or after January 1, 2024
IIRYes (2024)
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursTransitional CbCR Safe Harbour

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can sign up below

Already a Subscriber?