Uttar Pradesh PSC (UPPSC)

Is Global Tax Reform Closer To Reality Now? : Daily Current Affairs

Date: 01/03/2023

Relevance: GS-3: Indian Economy and issues relating to planning, mobilization of resources, growth, development and employment.

Key Phrases: Digital Services Tax, International tax system, Organisation for Economic Co-operation and Development (OECD), UN Model Tax Convention, Global Anti-Base Erosion (GloBE), Global Minimum Tax Rate

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