OECD senior tax official John Peterson declined to comment about the outcome of the meeting, citing confidentiality rules.
However, he said if one country compensates a multinational with "targeted benefits, for example in the form of grants or tax credits" it would no longer be able to raise revenues from a top-up tax.
In that case, the company "will simply be subject to additional top-up tax, equal to the same amount, in another jurisdiction."
Decisions on compensation would be taken case by case and no direct link would be established between handouts and the top-up tax, the source added.
Asked whether the planned rules could be considered a direct subsidy to offset multinationals' higher taxes, the OECD declined to comment as Vietnam's plans had not been finalised.
Persons:
John Peterson, Nguyen Thanh Lam, Francesco Guarascio, Phuong Nguyen
Organizations:
OECD, Economic Cooperation, Development, Vietnam, Reuters, Samsung Electronics, Intel, Samsung, Thomson
Locations:
Vietnam, HANOI, China, Hanoi, Korea, handouts