Abstract

Public private partnership is considered as a solution to improve the quality of infrastructure and public services in our country. The Party and State have also affirmed that appropriate incentives are needed to develop this model, including corporate income tax incentives. However, there is still disagreements between the investment law and the tax law on this issue. The paper will clarify the current corporate income tax incentives for public private partnership projects, assess compatibility with the investment law, thereby presenting personal perspectives about the revision of Corporate Income Tax Law to be consistent with Decree 63/2018/NĐ- CP so as to attract investors to engage in the model.