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 legislation is necessary as a result of the administrative guidelines approved by the BEPS Inclusive Framework. This includes provisions to ensure that the regulatory framework meets the conditions for being an approved regulatory framework for national supplementary tax so...