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…