Digital Tax pact:

GS Paper 2: Topics Covered: Important International institutions, agencies and fora, their structure, mandate.   Context: India and the US have decided on a “transitional approach” to digital service tax imposed by the government. The terms of the deal will be the same that were thrashed out between the US and Austria, France, Italy, Spain, and …

OECD/G20 Inclusive Framework tax deal:

GS Paper 2 Topics Covered: Important International institutions, agencies and fora, their structure, mandate.   OECD/G20 Inclusive Framework tax deal: Context: The two-pillar solution under the above mentioned framework will be delivered to the G20 Finance Ministers meeting in Washington DC on 13 October, then to the G20 Leaders Summit in Rome at the end of …