Norway's Ministry for Finance has announced the launch of a consultation on a proposal for the implementation of the OECD's Pillar 2 global minimum tax (GloBE) rules into Norwegian law with effect from 2024. The proposed rules will primarily affect large groups with an annual turnover of at least EUR 750 million, providing for a minimum effective tax rate of 15%. This initially includes rules for the implementation of the income inclusion rule (IIR), with a proposal for the implementation o…