The Finnish Ministry of Finance has announced a public consultation on proposed amendments to the Minimum Tax Act 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). The main proposed amendments include the incorporation of new interpretative guidance and safe harbor provisions into domestic law, the introduction of a general anti-avoidance rule applicable fr…