Tax Challenges Arising from the Digitalisation of the Economy
GS Paper 2 Syllabus: Global Agreements involving India and/or affecting India’s interests Source: OECD Context: 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) – representing over 90% of global GDP – agreed to an Outcome Statement. BEPS: It refers to corporate tax planning strategies used by multinationals …
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