WITH the advent of digitisation, multiple companies now command a strong virtual presence across the globe which allows business/tech-enterprises to be significantly involved in the economic index of any given country without any traceable physical presence. As we live in the 21st century that is testament to significant

ON the 20 th December, 2021, the OECD came out with its rules for the much touted Global Minimum tax. Having obtained the endorsement of 139 countries (through what means, allurement or threat, I do not know), the OECD has steamed ahead and has now come up with its