On 15 August 2024, the Swedish Ministry of Finance referred draft legislation to the Council on Legislation for amendments to 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. 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,...