https://www.taxtmi.com/article/detailed?id=14068 The Global Minimum Tax operates via the Income Inclusion Rule and the Undertaxed Profits Rule to impose a minimum effective tax on large multinationals; for India this necessitates consideration of a Qualified Domestic Minimum Top-Up Tax (QDMTT), recalibration of tax incentives that lower effective rates, strengthened compliance and administration, and a strategic shift toward non tax competitive measures to retain investment appeal while protecting domestic tax revenues. en-us Wed, 09 Apr 2025 07:47:20 +0530 Wed, 09 Apr 2025 07:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14068 The Global Minimum Tax operates via the Income Inclusion Rule and the Undertaxed Profits Rule to impose a minimum effective tax on large multinationals; for India this necessitates consideration of a Qualified Domestic Minimum Top-Up Tax (QDMTT), recalibration of tax incentives that lower effective rates, strengthened compliance and administration, and a strategic shift toward non tax competitive measures to retain investment appeal while protecting domestic tax revenues. Articles Income Tax Wed, 09 Apr 2025 07:47:20 +0530 https://www.taxtmi.com/article/detailed?id=14068