The OECD’s BEPS Pillar Two framework is driving a global shift towards a minimum 15% corporate tax rate across countries, aimed at preventing profit shifting and base..

The OECD’s BEPS Pillar Two framework is driving a global shift towards a minimum 15% corporate tax rate across countries, aimed at preventing profit shifting and base..
India’s corporate tax regime has undergone major reforms in the past few years. Among them, Section 115BAA offered domestic companies a lower tax rate with no exemptions—a..