The Norwegian government has announced a public consultation on amendments to the Supplementary Tax Act, which was enacted in January 2024 for the implementation of the Pillar 2 global minimum tax (supplementary tax). This mainly includes amendments to adapt the Norwegian rules in accordance with the Inclusive Framework's administrative guidelines published in June 2024 and January 2025, covering complex areas like the allocation of deferred and cross-border taxes, the treatment of pass-thr…