Finland's Ministry of Finance has issued a release on draft bill HE 98/2024 vp, which was submitted to parliament on 20 September 2024 to amend the Minimum Tax Act. The Minimum Tax Act was approved at the end of 2023 for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. Draft bill HE 98/2024 vp includes amendments to the Act 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...