Pillar Two and India: The Global Minimum Tax Exposure for In-Scope Groups and Indian Subsidiaries

Global Minimum Tax QDMTT IIR Law India Bangalore | Pillar Two India An Indian-headquartered IT services group with consolidated global revenue of EUR 1.2 billion has been comfortable with its low effective tax rate. The Indian parent benefits from concessional tax regimes (Section 115BAA at 22%) and SEZ tax holidays for its export-oriented units. The […]