The Finnish Ministry of Finance has announced a public consultation on additional proposed amendments to the Minimum Tax Act. In particular, the additional proposed amendments under consultation concern the side-by-side arrangement agreed to by the BEPS Inclusive Framework on 5 January, including a Side-by-Side (SbS) Safe Harbor and an Ultimate Parent Entity (UPE) safe harbor, as well as an extension of the transitional CbC reporting safe harbor, and a new targeted substance-based tax incen…