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OECD-G20 Inclusive Framework Tax Deal

  Jul 29, 2021

OECD-G20 Inclusive Framework Tax Deal

Q. What is this news?
A. 

India has joining the OECD-G20 framework for a global minimum tax.

 

Q. What is this tax deal?

A.

  1. Pillar One is about the reallocation of an additional share of profit to the market jurisdictions and
  2. Pillar Two consists of minimum tax and subject to tax rules

 

Q. Why did India join?

A.

 

Q. What is Base Erosion and Profit Shifting (BEPS)?

A.