15% Minimum Corporate Tax Rule in India’s FY26 Budget Review
India is gearing up for a significant overhaul of its tax system by aligning with the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). A key part of this alignment is the adoption of Pillar 2, which mandates a global minimum corporate tax rate of 15% for multinational corporations (MNCs). This move is expected to be integrated into
