GLOBAL MINIMUM TAX: WILL THE BUDGET OFFER A ROADMAP?
Syllabus: GS 2 : Government Policies and Interventions for Development in various sectors and Issues arising out of their Design and Implementation. GS 3: Taxation Effects of Liberalization on the Economy, Why in the News? The Indian government is gearing up to introduce the Global Minimum Tax (Pillar Two) as part of its upcoming budget. …
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