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Dunning. (1988). The Eclectic Paradigm of international production: a retatement and some possible extensions. Journal of International Business Studies, 19(1), 1-3.

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Article

Solutions to Attract FDI into Vietnam in Preparation for Global Minimum Tax

1Hong Duc University

2Thanh Hoa Tax Department


International Journal of Econometrics and Financial Management. 2023, Vol. 11 No. 1, 23-28
DOI: 10.12691/ijefm-11-1-3
Copyright © 2023 Science and Education Publishing

Cite this paper:
Le Thi Lan, Le Thi Thao. Solutions to Attract FDI into Vietnam in Preparation for Global Minimum Tax. International Journal of Econometrics and Financial Management. 2023; 11(1):23-28. doi: 10.12691/ijefm-11-1-3.

Correspondence to: Le  Thi Lan, Hong Duc University. Email: Lethilan.kt@hdu.edu.vn

Abstract

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.

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