The Vietnamese government has announced that it will finalize and submit two resolutions to the National Assembly for the implementation of the Pillar 2 global minimum tax (GMT) rules and related changes to investment incentives and support. In this regard, the government stated that because certain countries plan to apply GMT rules from 2024, early adoption of the GMT rules in Vietnam is necessary to ensure the legitimate rights and interests of Vietnam. Further, it is necessary to research and supplement new forms of investment incentives and support in the context of the enforcement of the GMT rules to ensure...