What is a vtv5 trực tiếp bóng đá hôm nay? How does a vtv5 trực tiếp bóng đá hôm nay with a constituent entity in Vietnam pay taxes?
What is a multinational enterprise(MNE) group in Vietnam?
Pursuant to Clause 3, Article 3 ofResolution 107/2023/QH15, a vtv5 trực tiếp bóng đá hôm nay is defined as follows:
Definition of Terms
In this Resolution, the following terms shall be understood as follows:
...
- A corporation is one of the following cases:
a) A collection of companies, organizations with interconnected relationships through ownership or control, whereby the assets, liabilities, income, expenses, and cash flows of such companies, organizations are included in the consolidated financial statements of the ultimate parent company, and companies, organizations are excluded from the consolidated financial statements due to scale, materiality, or held for sale;
b) A company resides in one country and has one or more permanent establishments in other countries provided that such company is not a company, organization of another corporation.
3. A vtv5 trực tiếp bóng đá hôm nay is a corporation with at least one constituent entity or a permanent establishment not resident in the same country as the ultimate parent company.
- The ultimate parent company is a company within a vtv5 trực tiếp bóng đá hôm nay that has control, direct or indirect ownership in other companies, organizations of the vtv5 trực tiếp bóng đá hôm nay, not controlled, owned by any other company, organization, and the consolidated financial statements of the ultimate parent company are not consolidated into any financial statements of any other company, organization globally.
- Intermediate parent company is a constituent entity of the vtv5 trực tiếp bóng đá hôm nay (which is not the ultimate parent company, partially owned parent company, permanent establishment, or investment company) that directly or indirectly holds ownership in another constituent entity within the same vtv5 trực tiếp bóng đá hôm nay.
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Thus, a vtv5 trực tiếp bóng đá hôm nay is a corporation with at least one constituent entity or a permanent establishment not residing in the same country as the ultimate parent company.
What is a vtv5 trực tiếp bóng đá hôm nay? How does a vtv5 trực tiếp bóng đá hôm nay with a constituent entity in Vietnam pay taxes? (Image from the Internet)
How does a vtv5 trực tiếp bóng đá hôm nay with a constituent entity in Vietnam pay taxes?
According to Clause 3, Article 6 ofResolution 107/2023/QH15, the declaration, payment, and management of taxes for a vtv5 trực tiếp bóng đá hôm nay with a constituent entity in Vietnam are implemented as follows:
- A vtv5 trực tiếp bóng đá hôm nay with one constituent entity in Vietnam shall have that unit file and pay additional corporate income tax according to the Global Minimum Tax regulations;
- A vtv5 trực tiếp bóng đá hôm nay with more than one constituent entity in Vietnam shall, within 30 days from the end of the financial year, provide written notice appointing one of the constituent entitys in Vietnam to file and pay additional corporate income tax on behalf of the corporation according to the Global Minimum Tax regulations.
If, after 30 days from the end of the financial year, the vtv5 trực tiếp bóng đá hôm nay does not provide notice appointing a constituent entity in Vietnam to file and pay taxes, the tax authority shall appoint a constituent entity in Vietnam to file and pay taxes within 30 days from the date the appointment is due;
- When an event leads to a change in the constituent entity filing and paying taxes, within 10 days from the event date, the vtv5 trực tiếp bóng đá hôm nay must notify the tax authority. If the vtv5 trực tiếp bóng đá hôm nay fails to notify within the specified period, the tax authority shall appoint the unit to file and pay taxes from the information available within 10 days of receipt of such information;
- If the tax authority has already appointed a constituent entity to file and pay taxes according to the provisions in point b or point c of Clause 3, Article 6Resolution 107/2023/QH15and gains information on an event leading to a change in the filing and paying unit, the tax authority shall notify and appoint another constituent entity to assume those obligations within 10 days of receiving such information.
What constitutes a constituent entity of a vtv5 trực tiếp bóng đá hôm nay?
According to Clause 7, Article 3 ofResolution 107/2023/QH15, the following provisions apply:
Definition of Terms
In this Resolution, the following terms shall be understood as follows:
....
- A constituent entity of a vtv5 trực tiếp bóng đá hôm nay refers to any company, organization within the corporation and any permanent establishment of a company, organization belonging to the corporation, including:
a) The ultimate parent company;
b) An intermediate parent company (if any);
c) A partially owned parent company (if any);
d) Any other company, organization, unit, or business establishment of the corporation.
- A low-tax jurisdiction is a country where the vtv5 trực tiếp bóng đá hôm nay in a fiscal year has a net income according to the Global Minimum Tax regulations and the actual tax rate in that fiscal year is lower than the minimum tax rate.
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Thus, a constituent entity of a vtv5 trực tiếp bóng đá hôm nay includes any company, organization within the corporation and any permanent establishment of a company, organization within the corporation, which includes:
- The ultimate parent company;
- An intermediate parent company (if any);
- A partially owned parent company (if any);
- Any other company, organization, unit, or business establishment within the corporation.
