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 Co-operation and Development's (OECD's) Administrative Guidance from July 2023 and December 2023, as well as some of the guidance from February 2023, has not been included.  OverviewOn 13 December 2023, legislation (Legislation) on the implementation of the Global minimum tax was voted through the...