Sweden recently published the Act 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. As previously reported, the amendments supplement the Act with additional and amended provisions to the extent that new legislation is necessary as a result of the administrative guidelines adopted by the BEPS Inclusive Framework, including the guidelines adopted on 1 February 2023, 13 July 2023, 15 December 2023, and 24 May 2024. This includes, for example, provisions to ensure that the regulatory framework meets the...