Vietnam's Ministry of Finance has issued a notice on the global minimum tax resolution approved by the National Assembly on 29 November 2023, which applies from 1 January 2024. The notice highlights the key points of the resolution as follows: Taxpayers specified in the Resolution include constituent entities of MNE groups with consolidated revenue of at least EUR 750 million in at least 2 of the preceding 4 years, except in some prescribed cases. The resolution stipulates two forms of minimum taxation, including: a qualified domestic minimum top-up tax (QDMTT) that applies to constituent entities of in-scope groups that have...