The Swiss Federal Council has issued a release announcing that it is moving forward with the implementation of the global minimum tax according to Pillar 2 of the OECD's two-pillar solution for international tax reform. As provided in the draft decree consulted on in March 2022 and published with the release, the Federal Council intends to guarantee minimum taxation according to Pillar 2 by introducing a "supplementary tax". The top-up tax will, with regard to large corporate groups (EUR 750…