Global minimum tax in Vietnam: Key concepts and first-year implementation challenges

As Vietnam enters the first phase of implementing the global minimum tax (GMT), a landmark international tax policy expected to reshape investment and corporate tax strategies, businesses are facing new challenges in managing compliance and restructuring.

The seminar will provide practical insights into the OECD’s Pillar Two framework, Vietnam’s implementation roadmap, and the key implications for multinational enterprises operating in the country.

RSM Vietnam, in collaboration with AmCham, will host a seminar titled Global minimum tax in Vietnam: key concepts and first-year implementation challenges. The session will feature professional insights from RSM Vietnam’s experts, covering data readiness, top-up tax calculation, and the impact on group structures, investment incentives, and long-term competitiveness.

Key takeaways:

• Overview of the global minimum tax (GMT)
• Scope of GloBE rules
• Compliance requirements and transitional guidance
• Safe harbour mechanisms
• Accounting standards and currency considerations
• Top-up tax calculation
• Practical preparation steps for affected enterprises

Agenda:

08:30 Check-in

09:00 Presentation

10:30 Q&A session

11:00 The end

Entrance fee:

• AmCham members: 650,000VND/pax
• Non – members: 850,000VND/pax

Language: English (document provided)

Speakers:

Le Xuan Mao, Partner, Business tax advisory