15% Minimum Corporate Tax Rule Likely to be Included in Ongoing IT Act Review

Last updated: 15 October 2024

India is preparing to align with the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) by adopting Pillar 2, which mandates a global minimum corporate tax rate of 15% for multinational corporations (MNCs). According to official sources, the government is set to include enabling

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