G20/OECD Inclusive Framework Tax Agreement


G20/OECD Inclusive Framework Tax Agreement

India has signed G20/OECD Inclusive Framework Tax Agreement. India has supported solutions that provide meaningful and sustainable income to market jurisdictions, especially for developing and emerging economies.

  • The main purpose of this is to address all the loopholes in cross-border tax rules.

The proposed solution consists of two components- 

  • Pillar One -which is about reallocation of an additional share of profit to the market jurisdictions
  • Pillar Two – which consists of minimum tax and subject to tax rules.


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