14th October 2021 (5 Topics)
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The Global Minimum Tax Deal
Examine how a ‘Global Minimum Corporate Tax’ (GMCT) will ensure that the new-age multinational companies pay their fair share of taxes. Also, discuss the impact of a GMCT on India. (250 Words)
Approach:
- Introduce by giving a definition of Global minimum tax.
- Enumerate the benefits that GMCT is expected to have
- List the impacts of GMCT on India
- Way Forward and Conclusion
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