The German Ministry of Finance has published a discussion draft of a law for the implementation of the directive to ensure global minimum taxation for multinational enterprise groups and large domestic groups in the Union (Minimum Taxation Directive Implementation Act - MinBestRL-UmsG). The law provides for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage), including the income inclusion rule (IIR…