A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities
Patrick Lenain and
Agustin Redonda | 30 August 2022
Fiscal,
Op-Eds | Tags:
Tax Competition,
Tax Expenditures,
Tax Incentives
Implementing a global minimum corporate tax rate will allow Vietnam to increase tax revenue from foreign enterprises, but at the same time put the country in front of new challenges.
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Denmark’s Green Tax Reform: G20 Countries Should Take Notice
Patrick Lenain | 26 August 2022
Fiscal,
Blog | Tags:
Carbon Taxes,
Climate Change,
Denmark,
G20
Despite mounting evidence of climate change, fossil fuels remain the major source of energy around the world. The quantity of fossil fuel consumed globally has tripled since the mid-1960s, with a corresponding rise in carbon emissions. This increase is projected to continue in 2022, reflecting
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Trade and the Environment: Focus on the Goals!
Hildegunn Kyvik Nordås | 12 August 2022
Trade,
Blog | Tags:
Environment,
WTO
Environmental concerns are moving up the trade policy agenda both in the WTO and regional trade agreements where countries discuss liberalizing trade in environmental goods and services. A first step is to agree on a definition of environmental goods and services. However, discussions have been
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Tax for Development: Does Vietnam Need Tax Reform?
Patrick Lenain | 11 July 2022
Fiscal,
Blog | Tags:
Environmental Taxes,
Tax Administration,
Tax Expenditures,
Vietnam
Schools and universities will need to adopt new technologies. Public transportation networks will need to be upgraded. Large-scale logistical hubs will be required to remain integrated in global supply chains. Old-age citizens will need welfare support. Electricity generation will need to decarbonise. Coastal cities will
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Tax Incentives and Corporate Taxation
Agustin Redonda | 11 July 2022
Fiscal,
Testimonies | Tags:
Corporate Taxes,
Tax Expenditures
Tax expenditures are benefits granted to specific sectors, activities or groups of taxpayers through preferential tax treatment; including exemptions, deductions, and lower tax rates.
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