Finland's Ministry of Finance has announced the launch of a public consultation on the amendments to the so-called Minimum Tax Act, which was approved at the end of 2023 and provides for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The proposed amendments provide for the incorporation of the latest OECD administrative guidance on the Pillar 2 rules, including amendments to clarify certain aspects of the law, simplify the method for calculating the minimum tax, implement the transitional UTPR safe harbor, and others. The deadline for comments is...