Norway published the Supplementary Tax Act in the Official Gazette on 12 January 2024, which provides for the implementation of the Pillar 2 global minimum tax (supplementary tax). The Act applies to entities that are part of an MNE group with annual consolidated revenue of at least EUR 750 million in at least two of the four preceding fiscal years, and includes an income inclusion rule (IIR) and a domestic minimum top-up tax, referred to as a national supplementary tax, to achieve a minimum…