💥UPSC 2026, 2027, 2028 UAP Mentorship (Jan Batch) + Access XFactor Notes & Microthemes PDF
January 2026
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Tax Reforms

What is Global Minimum Corporate Tax?

Note4Students

From UPSC perspective, the following things are important :

Prelims level: BEPS, Global Minimum Tax

Mains level: Narrative for the Global Minimum Corporate Tax

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