Speaking at the opening, Dr. Le Trung Thanh said: "The workshop is to provide a forum for policy makers, researchers, and administrators to discuss the impact of the global minimum tax (GMT) policy on Vietnam and propose appropriate policies to continue attracting foreign investors."

The seminar had 04 keynote speeches. Dr. Nguyen Anh Thu provided an overview of GMT, FDI in Vietnam and the effects of applying GMT on Vietnam's FDI. She mentioned the initiative to prevent tax base erosion and profit shifting with two main pillars. She pointed out the difficulty of losing a major competitive advantage in attracting FDI to Vietnam. However, it is also a motivation for the Government and local authorities to find new advantages for development.

Dr. Can Van Luc presented the potential impacts of GMT on Vietnam. He presented his analysis, interpretation and forecast of three impacts on the global economy and six main impacts of the GMT on Vietnam's economy and investment. He proposed the positive effects of increased international integration and increased tax revenue. However, difficulties from global minimum tax regulations were also emphasized, such as the competitiveness of attracting FDI being affected, the costs that may arise, or the contents that are being reserved. The seven recommendations proposed at his presentation have an important purpose in orienting the response of state agencies to keep pace with common world regulations.

Nguyen Thu Thuy discussed policies and draft National Assembly Resolution on pilot application of investment support policies in the high-tech sector, applying additional corporate income tax according to regulations on preventing global tax erosion. She also pointed out issues that need to be reviewed when developing the Resolution, notably: Vietnam needs to synchronize, unify and follow world rules, ensuring investment incentives according to law as well as Vietnam needs to learn to know the policies of other countries, especially developing/neighboring countries with many similarities.

In her final speech, Huong Vu mainly mentioned Vietnam's policy proposals, as well as technical obstacles when developing policies. She also pointed out legal risks and options to control lawsuits that may arise when applying GMT, as well as giving advice to FDI enterprises on what to do when faced with legal issues of additional GMT.

At the seminar, experts raised questions about fairness in the application of tax policy, the impact of GMT on businesses, coordination between countries in implementing GMT and the balance between domestic tax collection and business support. The keynote speakers discussed and answered questions from conference attendees and expressed predictions and expectations about Vietnam's response in the coming time.

The workshop created a valuable opportunity for experts and the government to discuss the impact of GMT on FDI in Vietnam. The opinions and knowledge shared at the workshop will play an important role in determining Vietnam's strategy and policy direction on tax and investment in the future.