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Revision of “Permanent Establishment” in the Context of Digital Economy: The Work of the OECD and Some Implications for Vietnam

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Proceedings of the 4th International Conference on Research in Management and Technovation (ICRMAT 2023)

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Abstract

The exponential growth of the digital economy has brought unprecedented challenges to the global tax system, necessitating a revision of the concept of “permanent establishment” to align with the evolving business landscape. In this paper, the authors analyze the efforts of the Organization for Economic Cooperation and Development (OECD) in tackling these challenges, primarily through the Inclusive Framework on Base Erosion and Profit Shifting. Additionally, the authors delve into Vietnam’s proactive involvement in the OECD’s initiative and its implications for tax system reform in Vietnam. Based on these analytical findings, we offer practical solutions for Vietnam to modernize its tax system and protect its taxing rights in an ever-changing world.

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Author information

Authors and Affiliations

  1. University of Economics and Law, Ho Chi Minh City, Vietnam

    Duc Tam Nguyen The & Thai Ngan Nguyen

  2. Vietnam National University, Ho Chi Minh City, Vietnam

    Duc Tam Nguyen The & Thai Ngan Nguyen

Authors
  1. Duc Tam Nguyen The
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  2. Thai Ngan Nguyen
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Corresponding author

Correspondence to Duc Tam Nguyen The .

Editor information

Editors and Affiliations

  1. Centre for Post-Graduate Studies, Hanoi University of Industry, Hanoi, Vietnam

    Thi Hong Nga Nguyen

  2. Gillings School of Global Public Health, University of North Carolina at Chapel, Chapel HIll, NC, USA

    Darrell Norman Burrell

  3. Department of Computer Science and Engineering, CMR Institute of Technology, Hyderabad, Telangana, India

    Vijender Kumar Solanki

  4. Accounting and Auditing Faculty, Academy of Finance, Hanoi, Vietnam

    Ngoc Anh Mai

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© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Nguyen The, D.T., Nguyen, T.N. (2024). Revision of “Permanent Establishment” in the Context of Digital Economy: The Work of the OECD and Some Implications for Vietnam. In: Nguyen, T.H.N., Burrell, D.N., Solanki, V.K., Mai, N.A. (eds) Proceedings of the 4th International Conference on Research in Management and Technovation. ICRMAT 2023. Springer, Singapore. https://doi.org/10.1007/978-981-99-8472-5_46

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