Finland: Finland Implements OECD Pillar Two Minimum Tax for Large Corporate Groups
Finland has transposed the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules into domestic law, introducing a 15% minimum effective tax rate for multinational enterprise (MNE) groups with consolidated revenues exceeding EUR 750 million. The legislation, effective for fiscal years starting on or after 31 December 2025, implements the Income Inclusion Rule (IIR) and the
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