Contributor: Patrick Lenain

A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities

and | 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. ... continue reading

Denmark’s Green Tax Reform: G20 Countries Should Take Notice

| 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 ... continue reading

Tax for Development: Does Vietnam Need Tax Reform?

| 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 ... continue reading