Learn about the proposed Global Minimum Corporate Tax . This course covers international developments on Global Minimum Tax.The Course is a Basic level course on concept of Global Minimum Tax. It covers the topics relating to Meaning of Global Minimum Tax, Concept of Global Minimum Tax, Developments on GMT in international front, Journey So Far, Objectives of Global Minimum Tax and Scope Of Application of Global Minimum Tax, Global Minimum Tax - Objective, Pillar 2 - Scope Of Application, Key Rules under the Global Minimum Tax, Typical MNE Group Structure, Pillar 2 - Key Rules For GMT Application, Pillar 2 - Meaning Of Key Rules, Pillar 2 - Meaning Of Key Rules, Income Inclusion Rule - IIR of Global Minimum Tax, Income Inclusion Rule - Top-Down Approach - Global Minimum Tax, Switch Over-Rule - Global Minimum Tax, Under Taxed Payment Rule And Exceptions, IIR Vs UTPR, Example On Global Minimum Tax, Assumptions For Various Examples, Global Minimum Tax Example 1 - UPE Has Implemented LIR, Global Minimum Tax Example 2 - UPE Has Not Implemented LIR, Global Minimum Tax Example 3 - Comprehensive Example 1, Global Minimum Tax Example 4 - Comprehensive Example 2, Global Minimum Tax Example 5, Impact On Low-Tax Countries And Their Response, How May Countries With Low/ No Tax Respond