Global Minimum Tax Course 2023
What is Global Minimum Tax?
Many countries have lowered their tax rates to attract foreign investments, leading to an outflow of funds and businesses from countries with proper tax structures. This has created a disadvantage for nations that charge appropriate taxes on income. To address this issue, the OECD Inclusive Framework on BEPS introduced the concept of Global Minimum Tax i.e., GMT, in December 2021.
Our Global Minimum Tax Course aims at helping the audience understand how this new tax concept will affect businesses and investments globally. Our expert instructor will provide you with comprehensive knowledge and insights on GMT and its impact on international taxation.
About the Course
Our Global Minimum Tax Course will cover the key aspects of the GMT, such as its objectives, scope, and impact on various stakeholders, including businesses and governments. It will also provide insights into the latest developments and updates on this international law concept.
Learn about the proposed Global Minimum Tax – The developments in the International area on Global Minimum Tax. The Course is a Basic level course on the concept of Global Minimum Tax.
Enroll in our GMT Course today.
| Type | Recorded Lectures (2023) |
| Language | English |
| Price | Rs 1499 |
| Validity | 1 Year |
| Course Material | Presentations, Case Studies and Practical Issues on Global Minimum Tax |
| Certificate | Certificate of Completion |
Why should one enroll in a Global Minimum Tax Course?
Our Global Minimum Tax Course provides a comprehensive understanding of the concept of Global Minimum Tax, which has become a critical topic in the field of International Taxation. With the introduction of the concept of Global Minimum Tax, there is a need for businesses to understand the implications of this new tax regime on their operations and draft appropriate tax planning strategies.
Who should opt for the Global Minimum Tax Course?
The Course will be helpful for tax professionals, accountants, business owners, and international tax enthusiasts who deal with cross-border transactions. By taking this course, learners can enhance their knowledge and skills in International Taxation and stay up-to-date with the latest developments in the field.
For any query, WhatsApp us at – +91-9667714335
Global Minimum Tax Course Content
- What is Global Minimum Tax ?
- Developments on GMT in international front
- Objectives of Global Minimum Tax and Scope Of Application of Global Minimum Tax
- Key Rules under the Global Minimum Tax
- Income Inclusion Rule – IIR of Global Minimum Tax
- Income Inclusion Rule – Top-Down Approach
- Switch Over-Rule – Global Minimum Tax
- Under Taxed Payment Rule – Global Minimum Tax
- Income Inclusion Rule Vs Under Taxed Payment Rule
- Example On Global Minimum Tax and Assumptions
- Example 1 – UPE Has Implemented IIR
- Example 2 – UPE Has Not Implemented IIR
- Example 3 – Comprehensive Example 1
- Example 4 – Comprehensive Example 2
- Example 5 – Comprehensive Example 3
- Impact of GMT on Low-Tax Countries
- 365 Days Validity
- INR 1499
- 17 Lessons
- 2 Trial Lessons
- Online Accessibility
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