Vietnam's Ministry of Finance has launched a public consultation a draft decree for the implementation of Resolution No. 107/2023/QH15. The Resolution, approved in November 2023, provided for the introduction of Pillar 2 global minimum tax (GloBE) rules with effect from 1 January 2024, including an income inclusion rule and a domestic minimum top-up tax (previous coverage). The draft decree provides detailed rules for the implementation of GloBE rules and is expected to be finalized and issued in December 2024 or January 2025. The deadline for comments is 6 December 2024. --- Ready for the Pillar 2 Global Minimum Tax? Click...