eng Science and Education Publishing International Journal of Econometrics and Financial Management 2374-2038 2023-06-26 11 1 23 28 10.12691/ijefm-11-1-3 IJEFM20231113 article Le Thi Lan Lethilan.kt@hdu.edu.vn 1 Le Thi Thao 2 Hong Duc University Thanh Hoa Tax Department From January 1, 2024, the global minimum tax policy of 15% will take effect, significantly affecting the business results of FDI enterprises. This will affect the change of operation methods and investment location strategies of FDI enterprises, so it is necessary to have solutions to attract and retain businesses to invest in the Vietnamese market. The article assesses the current status of FDI investments in Vietnam in the five years from 2018 to 2022. It mainly focuses on analyzing newly licensed FDI projects to propose solutions to attract FDI enterprises in the coming time. http://pubs.sciepub.com/ijefm/11/1/3/ijefm-11-1-3.pdf Global minimum tax FDI enterprises investment Vietnam market