The Dutch Government has published the responses received on the draft bill for the implementation of the 15% Pillar 2 global minimum tax, the Minimum Tax Act 2024. As drafted, the global minimum tax would generally enter into force on 31 December 2023 and apply for the first time in respect of accounting years beginning on or after 31 December 2023. One notable response is from the American Chamber of Commerce in the Netherlands, which supports the global minimum tax, but highlights some i…