The German Ministry of Finance has published a second discussion draft of a draft law to amend the Law implementing Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation (the Minimum Tax Act). As previously reported, the Ministry published the first draft in August 2024, which included amendments for the incorporation of OECD administrative guidelines issued in December 2023, including confirmation of the application of the CbC safe harbor, as well as provisions to …