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OECD Global Minimum Tax Pact Finalized

OECD FINALISES PACT ON GLOBAL MINIMUM TAX Why in the News? Global agreement: The Organisation for Economic Co-operation and Development (OECD) finalised a pact on the 15% global minimum corporate tax, addressing concerns similar to those raised in environmental clearance processes. US carve-out: The deal exempts US-based multinationals from additional foreign taxes under the framework, …