The Finnish Tax Administration has issued two guidance (instruction) documents on the Minimum Tax Act, which 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. The first guidance document was issued on 10 March 2025, covering the key content of the Minimum Tax Act including: A general introduction to the Minimum Tax Act, the Directive, and the OECD rules; The purpose and scope of the Minimum Tax Act, including the identification of group units and locations and the allocation of income...