Finland has published Law 187/2026 of 20 March 2026 in the Official Gazette, which includes several amendments to the Minimum Tax Act. This includes amendments to align national legislation with the latest OECD/G20 Inclusive Framework guidance issued in 2024 and 2025, ensuring continued compliance with the EU Minimum Tax Directive (2022/2523). This includes the incorporation of new interpretative guidance and safe harbor provisions into domestic law, including in relation to deferred tax ass…