OrbitaxSweden Revising Legislation for Pillar 2 Global Minimum Tax to Include Additional Provisions Based on Inclusive Framework Guidelines
|Proposed Changes|Sweden
The Swedish Ministry of Finance has published draft additions to the Act on Additional (Supplementary) Tax, which provide for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). According to the Ministry, the Act needs to be supplemented with additional and amended provisions to the extent that new l…
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