The Vietnam Government has announced that the National Assembly is considering a draft resolution to implement the Pillar 2 Global Minimum Tax rules. The draft resolution, submitted on 10 November 2023, would introduce an income inclusion rule (IIR) and a qualified domestic minimum top-up tax (QDMTT) from 1 January 2024. The measures are intended to be temporary, however, until the government finalizes and implements broader corporate tax reforms. --- Ready for the Pillar 2 Global Minimum Tax? Click the following link to learn more about the Orbitax Global Minimum Tax Solution.