On 7 February 2023, the Swedish Ministry of Finance submitted a report to the government for a law on additional tax for companies in large groups, the "Top-Up Tax Act". The report covers a proposal on how the rules in Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation for multinational enterprise groups should be implemented in Sweden. A detailed English-language summary of the proposal is provided in the report as follows: --- Summary Remit Our remit is to implement the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation...