{"id":3000,"date":"2026-02-26T00:36:22","date_gmt":"2026-02-26T07:36:22","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3000"},"modified":"2026-02-26T00:36:22","modified_gmt":"2026-02-26T07:36:22","slug":"luu-y-ve-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/","title":{"rendered":"Important Note Regarding the Global Minimum Tax (Pillar Two) in Related Party Transactions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The global minimum tax requirement is becoming a key strategic focus for all multinational corporations in 2026 as Vietnam officially adopts the Qualified Domestic Minimum Top-up Tax (QM) and IIR mechanisms according to OECD standards. Ensuring an effective tax rate (ETR) no lower than 15% is not only a legal compliance requirement but also directly impacts investment incentive structures, related-party transaction policies, and global profit allocation strategies. This article provides an in-depth analysis of key technical points, potential risks, and practical action strategies to help businesses proactively manage their tax obligations in the context of implementing Resolution 107\/2023\/QH15 and the latest guidelines from the Vietnamese tax authorities.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Tong_quan_ve_Pillar_Two_va_co_che_van_hanh_tai_Viet_Nam\" >Overview of Pillar Two and its operation in Vietnam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Co_che_GloBE_va_nguong_doanh_thu\" >GloBE mechanism and revenue threshold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ba_quy_tac_thuc_thi_cot_loi_tai_Viet_Nam\" >Three core enforcement rules in Vietnam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Tai_sao_Giao_dich_lien_ket_la_%E2%80%9CTrong_tam%E2%80%9D_cua_Pillar_Two\" >Why is Affiliate Marketing \u201cCentered\u201d at the heart of Pillar Two?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Nguyen_tac_Arms_Length_va_Thue_suat_hieu_dung_ETR\" >The Arm&#039;s Length Principle and the Effective Tax Rate (ETR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Cong_thuc_tinh_ETR_voi_nhung_diem_can_luu_y_dac_biet\" >ETR calculation formula with important points to note.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Dieu_chinh_chuyen_gia_TP_Adjustments\" >Transfer pricing adjustments (TP Adjustments)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#06_Luu_y_ve_Thue_toi_thieu_toan_cau_%E2%80%9CSong_con%E2%80%9D_cho_MNEs\" >6 Key Considerations Regarding Global Minimum Taxes: &quot;Crucial for MNEs&quot;<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ra_soat_lai_chien_luoc_chuyen_gia_toan_cau\" >Reviewing the global transfer pricing strategy.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Vo_hieu_hoa_uu_dai_thue_truyen_thong\" >Disable traditional tax incentives.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Rui_ro_tu_cac_khoan_chi_phi_khong_duoc_tru\" >Risks from non-deductible expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Quy_tac_STTR_doi_voi_cac_khoan_thanh_toan_ra_nuoc_ngoai\" >STTR rules for overseas payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Quan_tri_du_lieu_tai_chinh_da_quoc_gia\" >Multinational financial data management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Tan_dung_co_che_Cua_khau_an_toan_Safe_Harbours\" >Leverage the Safe Harbours mechanism.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Luu_y_Thue_toi_thieu_toan_cau_tac_dong_den_doanh_nghiep_FDI_tai_Viet_Nam\" >Note: Global minimum tax rates impact FDI businesses in Vietnam.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Thay_doi_cau_truc_uu_dai_dau_tu\" >Changes to the investment incentive structure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ganh_nang_tuan_thu_va_chi_phi_van_hanh\" >Compliance burden and operating costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Thach_thuc_ve_tinh_chuyen_mon_va_nguon_luc_thuc_thi\" >Challenges related to expertise and resources for implementation.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/luu-y-ve-thue-toi-thieu-toan-cau\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Pillar_Two_va_co_che_van_hanh_tai_Viet_Nam\"><\/span><b>Overview of Pillar Two and its operation in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3003\" aria-describedby=\"caption-attachment-3003\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3003\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam.jpg\" alt=\"T\u1ed5ng quan nh\u1eefng l\u01b0u \u00fd v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-nhung-luu-y-ve-Thue-toi-thieu-toan-cau-va-co-che-van-hanh-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3003\" class=\"wp-caption-text\">Overview of key considerations regarding the Global Minimum Tax and its operating mechanism in Vietnam.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To fully understand the considerations regarding global minimum tax rates, businesses need to have a firm grasp of the legal framework and operational mechanisms of Pillar Two in Vietnam. The following sections will analyze the application thresholds according to the OECD&#039;s GLOBE rules, the three core enforcement mechanisms that have been incorporated into domestic law under Resolution 107\/2023\/QH15, and the key declaration deadlines in 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_GloBE_va_nguong_doanh_thu\"><\/span><b>GloBE mechanism and revenue threshold<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pillar Two, also known as the Global Anti-Base Erosion (GLBE) rule, is designed to ensure that multinational corporations pay a minimum tax of 15% in each country where they operate.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eligibility threshold: Businesses belonging to a group with total revenue in the consolidated financial statements of the ultimate parent company reaching \u20ac750 million or more for at least two consecutive years preceding the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimum tax rate: 15%.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ba_quy_tac_thuc_thi_cot_loi_tai_Viet_Nam\"><\/span><b>Three core enforcement rules in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By 2026, Vietnam will have fully internalized these rules through Resolution 107\/2023\/QH15 and supplementary guiding documents issued in 2025:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">QDMTT (Qualified Domestic Minimum Top-up Tax): This is the most important global minimum tax notice for FDI enterprises. Vietnam reserves the right to collect additional tax on the portion of profits of enterprises in Vietnam that currently have an effective tax rate below 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IIR (Income Inclusion Rule): Applies to Vietnamese corporations investing abroad (such as Viettel, Vingroup, PVN, etc.). If a subsidiary abroad pays less than 15% in taxes, Vietnam will collect the difference from the parent company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">UTPR (Undertaxed Profits Rule): A precautionary rule aimed at collecting additional taxes from countries that do not apply an IIR or domestic Minimum Supplementary Tax mechanism to ensure that no profits &quot;escape&quot; the 15% tax rate.<\/span><\/li>\n<\/ul>\n<p><b>\u00a0<\/b><b>Legal basis and filing deadline: 2026<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Businesses need to pay particular attention to the global minimum tax deadlines. For fiscal year 2025, the deadline for filing the Global Minimum Tax Information Form and the Supplementary Corporate Income Tax Return is typically 12 months after the end of the fiscal year (i.e., the end of December 2026 for fiscal years ending December 31, 2025).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_Giao_dich_lien_ket_la_%E2%80%9CTrong_tam%E2%80%9D_cua_Pillar_Two\"><\/span><b>Why is Affiliate Marketing \u201cCentered\u201d at the heart of Pillar Two?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To fully understand the considerations regarding the Global Minimum Tax, businesses need to view related-party transactions not only from the perspective of compliance with market pricing principles as stipulated in Decree 132\/2020\/ND-CP, but also through the lens of calculating the Effective Tax Rate (ETR) according to OECD standards. The intersection between transfer pricing and the Global Equal Income Statement (GLOBE) mechanism makes related-party transactions a central focus for Pillar Two. Below are the key technical aspects that businesses need to carefully analyze.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_Arms_Length_va_Thue_suat_hieu_dung_ETR\"><\/span><b>The Arm&#039;s Length Principle and the Effective Tax Rate (ETR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In traditional related-party transactions, the goal is for the transaction price to match the market price. However, Pillar Two is concerned with the final tax outcome.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Note on Global Minimum Tax: A transfer pricing policy compliant with Decree 132 (not subject to expense disallowance) may still result in additional tax liability if the actual effective tax rate is lower than 15%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, understanding the difference between the Arm&#039;s Length principle and the new effective tax rate control objective is only the beginning. To accurately assess additional tax obligations under Pillar Two, businesses need to delve into the ETR calculation mechanism according to the GloBE standard, as this formula will determine whether or not additional minimum tax is incurred.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_ETR_voi_nhung_diem_can_luu_y_dac_biet\"><\/span><b>ETR calculation formula with important points to note.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To fully understand the global minimum tax requirements, businesses need to master the following formula:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>ETR = Operating Income Tax \/ Global Income<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In this context, &quot;Recognized income tax&quot; includes both current and deferred tax. However, the OECD limits the amount of deferred tax included in the numerator to no more than 15%. This poses a challenge for businesses with significant discrepancies between their accounting and tax records.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_chuyen_gia_TP_Adjustments\"><\/span><b>Transfer pricing adjustments (TP Adjustments)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When making year-end transfer pricing adjustments to ensure profit margins remain within the quartile range, businesses need to be aware of the Global Minimum Tax: These adjustments must be reflected consistently on both the regular corporate income tax return and the Pillar Two filing to avoid data inconsistencies.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"06_Luu_y_ve_Thue_toi_thieu_toan_cau_%E2%80%9CSong_con%E2%80%9D_cho_MNEs\"><\/span><b>6 Key Considerations Regarding Global Minimum Taxes: &quot;Crucial for MNEs&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Given that the Global Minimum Tax (GLBE) mechanism has been incorporated into domestic law under Resolution 107\/2023\/QH15 and increasingly detailed technical guidance from the OECD, multinational corporations (MNEs) cannot approach Pillar Two passively. Early identification of risks and opportunities for adjusting the tax structure is crucial to maintaining a safe ETR level and limiting additional tax liability. Below are six vital points regarding the Global Minimum Tax that businesses need to review immediately in fiscal year 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_lai_chien_luoc_chuyen_gia_toan_cau\"><\/span><b>Reviewing the global transfer pricing strategy.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The strategy of shifting profits to low-tax financial centers has now become ineffective. Businesses need to shift to a &quot;Value-based compliance&quot; strategy, focusing profits where they actually create economic value to optimize overall global tax costs.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vo_hieu_hoa_uu_dai_thue_truyen_thong\"><\/span><b>Disable traditional tax incentives.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In Vietnam, businesses in industrial parks, export processing zones, and technical zones often enjoy a tax rate of 10% or tax exemptions. Note regarding the Global Minimum Tax Rate: This 10% tax rate is lower than the minimum 15%, therefore businesses will have to pay an additional 5% in taxes. This completely alters the return on investment (ROI) of large FDI projects.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cac_khoan_chi_phi_khong_duoc_tru\"><\/span><b>Risks from non-deductible expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a business has many expenses that are not deductible when calculating corporate income tax (CIT) in Vietnam (such as interest expenses exceeding the 30% ceiling according to Decree 132\/2020\/ND-CP), taxable income will increase, leading to an increase in current CIT. This inadvertently creates a &quot;plus point&quot; that increases ETR, potentially helping the business exceed the 15% threshold. Therefore, managing related-party expenses requires a holistic approach.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_STTR_doi_voi_cac_khoan_thanh_toan_ra_nuoc_ngoai\"><\/span><b>STTR rules for overseas payments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Starting in 2026, the Subject to Tax Rule (STTR) will be strictly enforced. If a subsidiary in Vietnam pays royalties to its parent company in a country where the tax rate on those royalties is below 9%, that country may be subject to additional taxation at source. Businesses should be aware of the global minimum tax in intercompany loan agreements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_du_lieu_tai_chinh_da_quoc_gia\"><\/span><b>Multinational financial data management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The data used to calculate Pillar Two is completely different from the data used for corporate income tax settlement. Businesses need to prepare a reporting system capable of separating GloBE adjustments (such as dividend exclusions, adjustments to stock-based compensation expenses, etc.).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One important consideration regarding the Global Minimum Tax requirement is the need to standardize ERP systems and consolidated reporting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tan_dung_co_che_Cua_khau_an_toan_Safe_Harbours\"><\/span><b>Leverage the Safe Harbours mechanism.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The OECD allows the application of Safe Harbours based on a standardized Country-by-Country Report of Profits (CbCR). If a business has revenue in Vietnam under \u20ac10 million and profit under \u20ac1 million, it may be considered to have zero additional tax. This is a global minimum tax note that helps medium-sized businesses reduce their tax filing workload.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_Thue_toi_thieu_toan_cau_tac_dong_den_doanh_nghiep_FDI_tai_Viet_Nam\"><\/span><b>Note: Global minimum tax rates impact FDI businesses in Vietnam.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3002\" aria-describedby=\"caption-attachment-3002\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3002\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam.jpg\" alt=\"L\u01b0u \u00fd Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Luu-y-Thue-toi-thieu-toan-cau-tac-dong-den-doanh-nghiep-FDI-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3002\" class=\"wp-caption-text\">Note: Global minimum tax rates impact FDI businesses in Vietnam.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">When the Global Minimum Tax Mechanism is fully implemented in Vietnam under Resolution 107\/2023\/QH15, the impact will not only be limited to additional tax obligations but will also extend to the investment incentive structure, project cash flow, and operational strategies of FDI enterprises. To clearly identify the extent of the impact and prepare appropriate adaptation plans, the following are key aspects that businesses need to pay close attention to.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_cau_truc_uu_dai_dau_tu\"><\/span><b>Changes to the investment incentive structure<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The implementation of the domestic minimum tax mechanism is forcing Vietnam to change its approach to investors. Instead of tax exemptions, Vietnam is implementing support packages to cover R&amp;D and infrastructure costs. Businesses need to proactively work with the Industrial Park Management Board to understand these new forms of support.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ganh_nang_tuan_thu_va_chi_phi_van_hanh\"><\/span><b>Compliance burden and operating costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The cost of hiring consultants to prepare the Pillar Two report is significant. Furthermore, reconciling data between the Related Party Transactions Profile and the minimum tax report will consume considerable resources from the finance department.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_tinh_chuyen_mon_va_nguon_luc_thuc_thi\"><\/span><b>Challenges related to expertise and resources for implementation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Implementing Pillar Two goes beyond ordinary accounting figures; it requires high expertise and a deep understanding of the intersection between domestic tax laws and OECD international standards. Businesses need to pay particular attention to the following aspects of the Global Minimum Tax:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strict professional requirements: Preparing Pillar Two reports and reconciling data with the Related Party Transaction Record requires personnel with in-depth knowledge of the nature of related party transactions, how GloBE earnings are adjusted, and complex deferred tax techniques. This knowledge falls outside the scope of traditional tax accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resource burden: The process of collecting, standardizing, and cross-border data will consume a significant amount of resources from the finance department. Without thorough preparation, businesses are susceptible to data errors, leading to the risk of back taxes and heavy penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Importance of Professional Services: Due to the complex and novel nature of the subject, the guidance in this article is for general reference only. To ensure absolute accuracy and optimize benefits, businesses are strongly recommended to utilize consulting services on related-party transactions and global minimum tax from reputable firms. The involvement of expert consultants not only helps businesses comply with the law but also supports the establishment of sustainable transfer pricing policies.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">Professional transfer pricing services<\/span><\/a><\/p><\/blockquote>\n<p><b>Reference source<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">OECD<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resolution 107\/2023\/QH15 on the application of supplementary corporate income tax in accordance with global anti-base erosion regulations.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The global minimum tax has officially moved from the policy phase to the implementation phase, creating a new global tax standard. With Vietnam&#039;s application of the Domestic Supplementary Tax and IIR mechanism under Resolution 107\/2023\/QH15 based on the OECD framework, FDI enterprises and multinational corporations can no longer view tax incentives as an absolute advantage as before. Instead, the current challenge is integrated tax governance \u2013 closely linking related-party transactions, investment structure, and ETR calculation according to the GloBE standard.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, reviewing transfer pricing strategies, incentive models, and financial data systems not only helps businesses mitigate the risk of tax recovery but also optimizes compliance costs in the long term. The more proactively businesses assess the impact early on, the greater their advantage in the future.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business falls within the scope of application or you are concerned about the impact of Pillar Two on your current structure, now is the right time to conduct a comprehensive assessment. Consulting with MAN \u2013 Master Accountant Network&#039;s related-party transaction experts to develop an action plan now will help your business control risks, protect financial interests, and maintain sustainable competitiveness in the future.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u01b0u \u00fd v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf c\u1ee7a m\u1ecdi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia trong n\u0103m 2026 khi Vi\u1ec7t Nam ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u b\u1ed5 sung n\u1ed9i \u0111\u1ecba (Qualified Domestic Minimum Top-up Tax) v\u00e0 IIR theo chu\u1ea9n m\u1ef1c c\u1ee7a OECD. Vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3000","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3000"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3000\/revisions"}],"predecessor-version":[{"id":3004,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3000\/revisions\/3004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3001"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}