Learn about the proposed Global Minimum Corporate Tax . This course covers international developments on Global Minimum Tax.

The Course is a Basic level course on concept of Global Minimum Tax. It covers the topics relating to Meaning of Global Minimum Tax, ​Concept of Global Minimum Tax​, Developments on GMT in international front, ​Journey So Far, ​​Objectives of Global Minimum Tax and Scope Of Application​ of Global Minimum Tax, Global Minimum Tax - Objective, ​Pillar 2 – Scope Of Application, ​Key Rules​ under the Global Minimum Tax, ​Typical MNE Group Structure, ​Pillar 2 - Key Rules For GMT Application, ​Pillar 2 – Meaning Of Key Rules, ​Pillar 2 – Meaning Of Key Rules, Income Inclusion Rule - IIR ​of Global Minimum Tax, Income Inclusion Rule - Top-Down Approach - Global Minimum Tax​, Switch Over-Rule​ - Global Minimum Tax​, Under Taxed Payment Rule And Exceptions​, IIR Vs UTPR, Example On Global Minimum Tax​, Assumptions For Various Examples​, Global Minimum Tax Example 1 – UPE Has Implemented LIR, Global Minimum Tax Example 2 – UPE Has Not Implemented LIR​, Global Minimum Tax Example 3 – Comprehensive Example 1​, Global Minimum Tax Example 4 – Comprehensive Example 2, ​Global Minimum Tax Example 5, ​Impact On Low-Tax ​Countries ​And Their Response​, How May Countries With Low/ No Tax Respond​