INInternational tax
Global minimum tax: how the new rules reach Indian multinationals
Groups with revenue above €750 million face top-up taxes in low-tax jurisdictions from this year.
By Meghna Sharma, Tax editor
International tax
International tax: the OECD global minimum tax, Pillar Two top-up taxes and how they reach Indian and US multinationals.
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Global minimum tax: what US multinationals still owe under Pillar Two after the side-by-side deal
The arrangement spared US-parented groups the income inclusion and undertaxed profits rules. It did nothing about the domestic top-up taxes in force where they operate.
By Samuel Reyes, US tax correspondent
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