Sweden Publishes Draft Legislation to Incorporate June 2024 Guidelines in Pillar 2 Global Minimum Tax Law

Sweden's Ministry of Finance has published draft legislation amending the Act on Additional (Supplementary) Tax, which provided for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The draft legislation amends the Act to incorporate additional administrative guidelines issued by the OECD/G20 Inclusive Framework in Ju…
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