The government hopes the draft tax code will make the tax system in India simpler and fairer. Companies should be aware, however, that provisions such as a branch profits tax and a general anti-avoidance rule could have significant effects on their Indian operations
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.