Certification Course Global Minimum Tax Course by CA Arinjay Kumar Jain

Global Minimum Tax Course - Index

GMT

What is Global Minimum Taxâ€‹ ?

Developments on GMT in international front

Objectives of Global Minimum Tax and Scope Of Applicationâ€‹ of Global Minimum Tax

Key Rulesâ€‹ under the Global Minimum Tax

Income Inclusion Rule - IIR â€‹of Global Minimum Tax

Income Inclusion Rule - Top-Down Approachâ€‹

Switch Over-Ruleâ€‹ - Global Minimum Tax

Under Taxed Payment Rule - Global Minimum Tax

Income Inclusion Rule Vs Under Taxed Payment Rule

Example On Global Minimum Taxâ€‹ and Assumptions

Example 1 â€“ UPE Has Implemented IIR

Example 2 â€“ UPE Has Not Implemented IIRâ€‹

Example 3 â€“ Comprehensive Example 1â€‹

Example 4 â€“ Comprehensive Example 2â€‹

Example 5â€‹ - Comprehensive Example 23

Impact of GMT on Low-Tax â€‹Countries

Meet Your Instructor

CA Arinjay Kumar Jain

B. Com. , FCA

Director M&A Tax at KPMG Delhi (2006 to 2014) - Worked on International tax with over 750 transaction of Inbound Investment, Outbound Investments, Due diligence, Family Structuring and Succession planning across sectors.

Editor International Tax at Taxmann Publications , New Delhi - Handled the Journal on International Tax with Taxmann Publications, India's oldest Publishing house on tax and corporate law publications.

Faculty at the International tax Course of ICAI during the year 2009 & 2010

Trained over 1500 CA's in International tax till date at Corporates and Consulting Firms.

Created India's first e learning course on International tax for professionals in 2016 with students from over 30 countries.

Erstwhile Faculty for Interns at one of the Big Fours for CA Final aspirants.

Created a repository of over 2000 videos for Students under a Not for profit initiative with over 30,000 subscribers on YouTube.