Abstract
Successfully transitioning to a socialist-oriented market economy model, Vietnam is considered an ideal destination for foreign investors due to its geo-political advantages, political stability, and increasingly improving and attractive institutions and investment environment, etc. In 2024, when our country implements the global minimum tax policy, it will affect the investment decisions of foreign investors. This article analyzes the context, advantages and challenges in attracting foreign direct investment as Vietnam implements the global minimum tax policy. Therefrom, solutions are proposed to minimize adverse impacts and promote attracting foreign direct investment in the future.