On 26 October 2023, the Swedish government presented a bill for incorporating the OECD’s global minimum tax rules (Pillar Two) and the EU’s minimum tax directive into Swedish law. The Swedish parliament is now tasked with debating and voting on the bill that codifies the OECD’s global minimum tax rules (Pillar Two) and the EU’s minimum tax directive into Swedish law. The rules mandate that multinational corporations with an annual turnover of EUR 750 million or more must maintain a minimum effective tax rate of 15% in every jurisdiction where they do business as of 1 January 2024.
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