The Swiss Federal Council has issued a release on the launch of a consultation on amendments to the Minimum Taxation Ordinance in relation to the treatment of deferred tax assets when calculating the effective tax rate under the Pillar 2 global minimum tax rules. The amendments will implement two parliamentary motions (25.4392 and 25.4399) that ask for a one-year deferral of the application of specific OECD administrative guidance on the treatment of deferred tax assets, i.e., from 1 Januar…