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Sweden passes legislation on the implementation of the Global minimum tax

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Sweden

  • On 13 December 2023, the Swedish Parliament passed the legislation (Legislation) on the domestic implementation of the European Union directive on the minimum level of taxation 2022/2523 (EU Directive).
  • The Legislation entered into force on 1 January 2024.
  • The Legislation overall aligns with the Directive and the OECD's Global Anti-Base Erosion (GloBE) rules. However, the Organisation for Economic C…

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