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19 7月, 2021
经合组织/G20 税基侵蚀和利润转移（“BEPS”）包容性框架一直致力对数字化经济和某些跨国公司带来的税收挑战的解决方案。这些解决方案被称之为支柱一和支柱二。
在 6 月 5 日的会议上，G7财长发布了关于支柱一和支柱二的公报，指出他们承诺”就征税权的分配达成公平的解决方案“，并承诺”全球最低企业所得税率为15%“。
虽然没有当下直接的影响，但从长远来看，这两项举措都可能对越南的税收制度产生重要影响。我们概述了下面的一些关键点。
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Nguyen Thanh Trung
Partner, Tax and Legal Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax Services, PwC Vietnam
Tel: +84 24 3946 2246
