The impact of global minimum tax rate implementation on FDI attraction in Vietnam

Implementing the global minimum tax rate will have an impact on the investment environment in general and attracting FDI in particular. The article aims to analyze the current status of FDI attraction in Vietnam in the past year and the basic content of the Global minimum tax rate. Then, analyzing the positive impacts as well as some limitations to attract FDI when implementing global minimum tax rate in Vietnam. From there, we provide some policy suggestions to improve the investment environment in the context of global minimum tax rate implementation.