Seminar on “The impact of global minimum tax on investment decisions and tax governance of multinational corporations”
On August 28, 2026, the Department of Public Finance, School of Financial and Banking Technology, organized an online seminar entitled “The impact of global minimum tax on investment decisions and tax governance of multinational corporations in Vietnam and ASEAN” via Microsoft Teams. The seminar was attended by Assoc. Prof. Dr. Le Trung Dao, Vice President of the University; Assoc. Prof. Dr. Nguyen Thi My Linh, Director of the School of Financial and Banking Technology; Dr. Nguyen The Khang, Deputy Head of the Department of Public Finance; and a large number of lecturers and students from the University of Finance – Marketing.
Figure 1. Assoc. Prof. Dr. Nguyen Thi My Linh (second from left), Director of the School of Financial and Banking Technology, delivers the opening remarks at the seminar.
ASEAN. At the seminar, Dr. Bui Thi Thu Thao, a lecturer in the Department of Public Finance, presented key issues concerning the global minimum tax, focusing on its implications for the investment decisions and tax governance practices of multinational corporations. She also discussed the opportunities, challenges, and policy implications arising from the implementation of the global minimum tax for Vietnam and other ASEAN countries.
Figure 2. Dr. Bui Thi Thu Thao (in black) presents at the seminar.
The global minimum tax has emerged as an important issue in the ongoing reform of the international tax system. Its implementation not only affects countries’ taxing rights and government revenues but also influences how multinational corporations select investment locations, organize their business operations, and formulate tax governance strategies. For Vietnam, these developments present both challenges and opportunities for further improving investment attraction and investment support policies. Maintaining Vietnam’s attractiveness to international investors in the context of the global minimum tax requires a more comprehensive policy approach, with a greater emphasis on improving the quality of the investment environment and enhancing the efficiency of foreign capital flows.
Following two hours of focused discussion, the seminar concluded in an open and engaging atmosphere, with participants raising a range of questions and sharing diverse perspectives. In his closing remarks, Dr. Nguyen The Khang highlighted the valuable professional insights exchanged during the seminar and emphasized the importance of continued research and regular updates on issues related to the global minimum tax, particularly as Vietnam becomes increasingly integrated into the regional and global economy. The seminar contributed to strengthening academic exchange and promoting research activities within the Department of Public Finance.
Figure 3. Dr. Nguyen The Khang delivers the closing remarks.
Highlights from the seminar:
Figure 4. Lecturer Tran Thi Mo participates in the discussion.
Figure 5. Lecturer Nguyen Le Ha Thanh Na participates in the discussion.
Figure 6. Lecturer Tran Nhan Nghia participates in the discussion.
Figures 7–8. Participants attend the seminar.
Against the backdrop of ongoing changes in international tax regulations, the seminar was of considerable practical significance. It provided participants with updated knowledge and generated potential research directions in areas including tax policy, foreign investment attraction, and corporate tax governance.
Vo Thi Hoang Vi, Nguyen Thi My Linh
School of Financial and Banking Technology.