💥UPSC 2026, 2027 UAP Mentorship (Dec Batch) + Access To XFactor Notes & Microthemes PDF
December 2025
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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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