Following consultations, the German Ministry of Finance is reportedly finalizing the draft law for the implementation of the directive to ensure global minimum taxation for multinational enterprise groups and large domestic groups in the Union (the Minimum Taxation Directive Implementation Act - MinBestRL-UmsG). As previously reported, 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 co…