On November 29, 2023, the National Assembly approved Resolution 107/2023/QH15 on applying top-up corporate income tax under Global anti-base erosion rules. The Resolution takes effect from January 1, 2024 with some notable contents as follows:
(i) Regulating entities under the scope of top-up corporate income taxpayers;
(ii) Regulating circumstances of paying top-up corporate income tax.
Some notes on the application of top-up corporate income tax under Global anti-base erosion rules
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