Global Minimum Tax

Course Title: 🌐 Mastering the Global Minimum Tax: Understanding International Developments

Course Instructor: Arinjay Kumar Jain

Course Headline: 🚀 Dive into the World of Global Tax Policies – Your Guide to the Global Minimum Tax Initiative

Introduction to the Global Minimum Tax (GMT):

Discover the transformative world of international taxation with our comprehensive course on the proposed Global Minimum Tax. This course is designed to provide you with a thorough understanding of the GMT, its developments, and its implications for businesses worldwide. Whether you're a finance professional, tax consultant, or simply curious about global fiscal policies, this course will equip you with the knowledge you need.

Course Structure:

• Global Minimum Tax: An Overview

  • Meaning of Global Minimum Tax
  • The Journey So Far: Developments on GMT
  • Objectives and Scope of Application

• Understanding Pillar 2 of the GMT

  • Typical MNE Group Structure
  • Key Rules under the Global Minimum Tax
  • Pillar 2: Key Rules for GMT Application
  • Meaning of Key Rules in Pillar 2

• Income Inclusion Rule and Its Mechanism

  • IIR (Income Inclusion Rule) of Global Minimum Tax
  • Top-Down Approach to the Income Inclusion Rule
  • Switch Over-Rule under Global Minimum Tax

• Dealing with Under Taxed Payments

  • Under Taxed Payment Rule and Exceptions
  • Comparison between IIR and UTPR (Under Taxed Profits Rule)

• Real-World Examples of GMT Application

  • Comprehensive Global Minimum Tax Example 1 – UPE Has Implemented LIR
  • Comprehensive Global Minimum Tax Example 2 – UPE Has Not Implemented LIR
  • Comprehensive Global Minimum Tax Example 3 – A Detailed Case Study
  • Global Minimum Tax Example 4 – Another Real-World Scenario
  • Global Minimum Tax Example 5 – A Complex Case Analysis

• The Impact on Low-Tax and No-Tax Countries

  • How May Countries with Low/No Tax Respond to GMT?
  • Understanding the Response of Low-Tax Countries

Why Take This Course?

• Global Perspective: Get an in-depth understanding of the global tax landscape and how the GMT initiative is set to reshape it.

• Expert Insights: Learn from Arinjay Kumar Jain, a seasoned expert in international taxation, who will guide you through the complexities of GMT.

• Real-World Application: Engage with practical examples that illustrate how the Global Minimum Tax principles apply in real-world scenarios.

• Stay Ahead: Stay informed about the latest developments and ensure your knowledge is up-to-date with this fast-evolving field of taxation.

Key Takeaways:

• Gain a solid understanding of the proposed Global Minimum Tax.
• Learn how GMT will affect multinational enterprises (MNEs) and their tax strategies.
• Understand the implications for countries with different tax regimes, including those with low or no corporate tax rates.
• Prepare for the changes ahead and how they may influence international business operations.

Enroll Now to Secure Your Spot in the Global Tax Arena! 🎓🚀

Join us on this journey to navigate the complex world of international taxation with confidence and expertise. With our insightful course on the proposed Global Minimum Tax, you'll be well-equipped to understand the intricacies and stay ahead in a rapidly evolving landscape. 🏆